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.
Dufur is a city in Wasco County, Oregon, United States. The population was 588 at the 2000 census. It is a farming community, with wheat being an important crop, along with tree fruit and grapes. Dufur was incorporated on February 10, 1893 and named after Andrew J. Dufur and his brother Enoch Burnham Dufur. In 1859 they began raising stock on 600 acres (2.4 km) of land located where the city now stands. On the second full weekend of August, Dufur holds its annual Threshing Bee, a harvest festival celebrating the local agricultural economy. The festival includes demonstrations of horse-drawn harvesting equipment, and a steam tractor that powers a belt-driven threshing machine.