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.
Days Creek is an unincorporated community in Douglas County, Oregon, United States. It is located on Oregon Route 227, at the confluence of Days Creek and the South Umpqua River. The community was named after the local creek, which in turn was named for the Patrick and George Day, who settled near its mouth in 1851. The post office was established in 1878 as "Day's Creek", but the name was changed to "Days Creek" circa 1890.