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.
Great Cacapon is an unincorporated hamlet in Morgan County in the U.S. state of West Virginia's Eastern Panhandle. The ZCTA for Great Cacapon's ZIP Code had a population of 1,379 at the 2000 census. Great Cacapon takes its name from the Cacapon River which empties into the Potomac River to the town's east. It was originally known as Cacapon Depot on the Baltimore and Ohio Railroad mainline when a post office was established here in 1848. In 1876, its name was changed to Great Cacapon to differentiate it from Little Cacapon which was also on the B&O mainline. It lies four miles down Cacapon Mountain from the Panorama Overlook along Cacapon Road west of Berkeley Springs.