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.
Otter is an unincorporated community in southwestern Powder River County, Montana, United States, in the Custer National Forest. It lies along local roads southwest of the town of Broadus, the county seat of Powder River County. Its elevation is 3,484 feet (1,062 m), and it is located at 45°12′28″N 106°12′6″W / 45.20778°N 106.20167°W / 45.20778; -106.20167 (45.2077710, -106.2016892). Although Otter is unincorporated, it has a post office, with the ZIP code of 59062.