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.
Linn is an unincorporated community in Gilmer County, West Virginia, United States. Linn is located at the junction of U.S. Route 33, U.S. Route 119, and West Virginia Route 47 8 miles (13 km) northeast of Glenville. Linn has a post office with ZIP code 26384.