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.
Gordon is an unincorporated community in Boone County, West Virginia, United States. Gordon is approximately 12 miles from Madison. Gordon is accessible from Boone County Route 26, which is located right off of West Virginia Route 85 at the Van Bridge split. Gordon was named in 1883-1884 by Asa White, the postmaster, after a favorite nephew, Gordon Mason. It has also been known as Detroit for the Detroit Mining Company which had a mine there.