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.
Foster is a community partly within the city of Sweet Home in Linn County, Oregon, United States. It is located on the western end of the Foster Reservoir. A post office named Foster serves ZIP code 97345, which serves areas beyond the Sweet Home city limits on both the north and south sides of Foster Lake: on the north side, the area extends along the Middle Santiam River to the west end of Green Peter Lake; on the south, the area extends for several miles along the South Santiam River and Santiam Highway.