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.
Gales Creek is an unincorporated community in Washington County, Oregon, United States on Oregon Route 8 northwest of Forest Grove in the foothills of the Oregon Coast Range. Gales Creek shares its name with a stream, a tributary of the Tualatin River, that was named for pioneer Joseph Gale, who settled in the area. The locale was sometimes called Gales City. Gales Creek post office was established in 1874. In the 19th century the town was the last stagecoach stop on the way to Tillamook. Gales Creek Elementary School was established in 1859 and is served by the Forest Grove School District.