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.
Watson is an unincorporated community in McCurtain County, Oklahoma, United States. It is located along State Highway 4 in northeastern McCurtain County. Although it is unincorporated, Watson has a post office, which was established on January 25, 1908. It remains operational and uses the ZIP code of 74963.