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.
Elkhorn was a city in Douglas County, Nebraska, United States and is a present-day neighborhood on the western edge of Omaha. The population was 6,062 at the 2000 census and was estimated by the Census Bureau at 8,192 in 2005. The area was named after the river of Elkhorn or Elk's Horn, of the Omaha tribe.