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.
Talcott (also Rolinsburgh or Rollinsburg) is an unincorporated community in Summers County, West Virginia, United States. This place is famous for its American folklore about John Henry the Steel-Driving Man. It lies along West Virginia Route 3 and the Greenbrier River to the east of the city of Hinton, the county seat of Summers County. Its elevation is 1,526 feet (465 m), and it is located at about 37°39′2″N 80°45′4″W / 37.65056°N 80.75111°W / 37.65056; -80.75111 (37.6506762, -80.7511921). Although it is unincorporated, it has a post office, with the ZIP code of 24981.