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.
Smithburg is a unincorporated community in Doddridge County in the U.S. state of West Virginia. It is located along U.S. Route 50. Middle Island Creek, the longest river to be called a creek, is formed in Smithburg by the confluence of Meathouse Fork and Buckeye Creek. The North Bend Rail Trail passes through the community.