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.
Keauhou (also spelled Keauhoa or Keauhua) is an unincorporated community on the island of Hawaii in Hawaii County, Hawaii, United States. Its elevation is 13 feet (4 m). Because the community has borne multiple names, the Board on Geographic Names officially designated it "Keauhou" in 1914. Although it is unincorporated, it has a post office, with the ZIP code of 96739. The post office is a contract station only; people who live in the community use the zip code of 96740 or 96725. Historic areas near Keauhou include Keauhou Bay, where Kamehameha III was born, Kahaluu Bay directly North, and Ahu A Umi Heiau in the uplands. The Keauhou Holua Slide is a National Historic Landmark. The post office and a small museum are located in the Keauhou Shopping Center.