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.
Cohagen is an unincorporated community in southeastern Garfield County, Montana, United States. It lies along Highway 59 southeast of the town of Jordan, the county seat of Garfield County. Its elevation is 2,720 feet (829 m). Although Cohagen is unincorporated, it has a post office, with the ZIP code of 59322, which opened on 1905-08-18.