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.
Brogan is an unincorporated community in Malheur County, Oregon, United States, on U.S. Route 26. Brogan was founded by D. M. Brogan in 1909, and when a post office was established in the locality on April 23 of that year, it was named for him. Brogan is located on the north end of the now-abandoned Union Pacific Railroad branch line from Vale. It is part of the Ontario, OR–ID Micropolitan Statistical Area.