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.
Klamath Falls is a city in Klamath County, Oregon, United States. Originally called Linkville when George Nurse founded the town in 1867, after the Link River on whose falls this city sits; the name was changed to Klamath Falls in 1892. The population was 19,462 at the 2000 census, with an estimated population of 20,720 in 2006. It is the county seat of Klamath County.