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.
Spencer is a city in Roane County, West Virginia, United States. The population was 2,352 at the 2000 census. It is the county seat of Roane County. Spencer is the home of the annual West Virginia Black Walnut Festival. Points of interest include Charles Fork Lake, the McIntosh Mansion, and the Robey Theatre.