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.
Seneca Rocks is an unincorporated community located in Pendleton County, West Virginia, USA. The community of Seneca Rocks — formerly known as Mouth of Seneca — lies along West Virginia Route 28/West Virginia Route 55 near the confluence of Seneca Creek and the North Fork South Branch Potomac River. The community also lies near Seneca Rocks, the crag from which it takes its name. Both lie within the Spruce Knob-Seneca Rocks National Recreation Area of the Monongahela National Forest.