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.
Imnaha is an unincorporated community at the confluence of Little Sheep Creek and the Imnaha River in Wallowa County, Oregon, United States. Its elevation is 1,965 feet (599 m). In 2003 its population was estimated to be 12 (180 if including nearby ranches). Oregon Route 350 connects Imnaha to the nearest incorporated city, Joseph, Oregon, 30 miles (48 km) to the west. The name Imnaha means "land ruled over by Imna"; Imna was a local Native American subchief. The post office in Imnaha opened January 4, 1885, but the townsite wasn't established until 1901; it was platted in 1902.