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.
Kāneʻohe is a census-designated place (CDP) included in the City and County of Honolulu and located in Hawaiʻi state District of Koʻolaupoko on the Island of Oʻahu. In the Hawaiian language, kāne ʻohe means "bamboo man". According to an ancient Hawaiian story a local woman compared her husband's cruelty to the sharp edge of cutting bamboo; thus the place was named Kāneʻohe or "Bamboo man". The population was 34,970 at the 2000 census. Kāneʻohe is the largest of several communities along Kāneʻohe Bay and one of the two largest residential communities on the windward side of Oʻahu (the other is Kailua). The commercial center of the town is spread mostly along Kamehameha Highway. From ancient times, Kāneʻohe was important as an agricultural area, owing to an abundance of rainfall. Today, Kāneʻohe is mostly a residential community, with very little agriculture in evidence. The only commercial crop of any consequence in the area is banana. Features of note are Hoʻomaluhia Botanical Garden and the new Hawaiʻi National Veterans Cemetery. Access to Kāneʻohe Bay is mainly from the public pier and boat ramp located at nearby Heʻeia Kea. Access to Coconut Island (restricted) is from the state pier off Lilipuna Road. Marine Corps Base Hawaii lies across the south end of Kāneʻohe Bay from the central part of Kāneʻohe, although the town stretches along Kāneʻohe Bay Drive to the base perimeter. The ZIP code for Kaneohe is 96744. There are three golf courses in Kāneʻohe: Pali Golf Course (public), Koʻolau Golf Club (privately owned but open to the public), and Bayview Golf Park (privately owned but open to the public).