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.
Allegany is an unincorporated community in Coos County, Oregon, United States east of Coos Bay. According to Oregon Geographic Names, a post office was established there in 1893, and it is unknown why this spelling was chosen rather than the more common form, Allegheny, used for many features in the eastern United States. Golden and Silver Falls State Natural Area is northeast of Allegany .