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.
Kimball is a town in McDowell County, West Virginia, United States. The population was 411 at the 2000 census. Kimball was incorporated in 1911 and named for Frederick J. Kimball, who was a president of the Norfolk and Western Railway. Kimball was the site of the first war memorial building erected in memory of the African-American veterans of World War I.