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.
The city of Heppner is the county seat of Morrow County, Oregon, United States. It was originally called Standsbury Flat for George W. Standsbury, one of the first white settlers in the area. It was later renamed to honor Henry Heppner, a Jewish pioneer who opened the first general store there in 1873. The population was 1,395 at the 2000 census. Heppner is part of the Pendleton–Hermiston Micropolitan Statistical Area.