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.
Helen is an unincorporated community in Releigh County, West Virginia, United States. West Virginia Route 16 and railroad tracks run right through the community. The Helen mine and coal camp was opened in the 1910's by the East Gulf Coal Company. Many years later, the mine was operated by the Koppers Coal company, which then became the Eastern Gas & Fuel - Coal Division, and even later Eastern Associated Coal Company. Eastern Associated operated the Helen mine into the 1980's. Today, Helen remains a small, unincorporated area in southern West Virginia. There is a Protestant church there.