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.
Manning is an unincorporated community in Washington County, Oregon, United States on the Sunset Highway. Manning was named for Martin Manning, who took up a land claim there in 1865. Manning post office was established in 1890. The Banks–Vernonia State Trail, a rail trail conversion, passes through Manning.