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.
Idanha is a city on the Marion County/Linn County line in Oregon, United States, on Oregon Route 22 and the Santiam River. The population was 232 at the 2000 census. The Marion County portion of Idanha is part of the Salem Metropolitan Statistical Area, while the Linn County portion is part of the Albany–Lebanon Micropolitan Statistical Area.