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.
Left Hand (also Justices, Knights, or Lefthand) is an unincorporated community in southeastern Roane County, West Virginia, United States. It lies along West Virginia Route 36 southeast of the city of Spencer, the county seat of Roane County. Its elevation is 728 feet (222 m).