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.
Elmira is an unincorporated community in Lane County, Oregon, United States. It is located west of Eugene and north of Veneta and Oregon Route 126, near the Long Tom River and Fern Ridge Reservoir. The community was named after Elmira, California, after previously having the name "Duckworth". A local business owner persuaded postal authorities to rename the community "Elmira" in 1884.