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.
Captain Cook is a census-designated place (CDP) in Hawaiʻi County, Hawaiʻi, in the United States. As of the 2000 census, the CDP population was 3,206. The community, which is actually located in the land division of Kealakekua, is so named because the post office for the area was located in the Captain Cook Coffee Co. during the early 1900s.