In the law of corporations, a merger is effected when one or more corporations becomes a part of, or merges, with another corporation so that one ceases to exist and the other continues to exist. In a merger, the company that continues to exist retains its name and identity and acquires the assets, liabilities, franchises, and powers of the corporation that ceases to exist. Attorneys who practice in mergers and acquisitions (sometimes called M & A) represent corporations and other business entities in strategizing, negotiating, and carrying out transactions in which two or more companies or corporations combine into a single new entity, a merger, or where one business purchases and absorbs the assets of another, an acquisition.
Gilbert is a town in Mingo County, West Virginia, United States, along the Guyandotte River. The population was 417 at the 2000 census. Gilbert was incorporated in 1918 and named for Gilbert Creek, which derives its name from the name of an early traveler in the area who was killed by Native Americans in the area.