INC- 20 A is a declaration for the commencement of business that is filled with Registrar of companies( ROC) within 180 days of incorporating a company.
This merger was considered vertical due to the fact that AOL only distributed information online whereas Time Warner was known to distribute information to CNN and Time Magazine.
A company can adopt a new name at any time after incorporation; it can be materialised by obtaining the consent of shareholders by passing a special resolution.