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.
Lahmansville is an unincorporated community on Patterson Creek in Grant County, West Virginia, USA, located along West Virginia Secondary Route 5 at its junction with Secondary Route 5/6. The town was named for the Lahman family who settled in the area prior to West Virginia statehood. According to the Geographic Names Information System, it has also been known as "Laymensville", "Lehmansville" and "Leymansville".