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.
Marcola is an unincorporated community in Lane County, Oregon, United States, northeast of Springfield on the Mohawk River. The post office at this location was established in 1876 and originally called "Isabel" for early settler Isabel Applegate. About 1900, a railroad was built through the Mohawk Valley and a station named Marcola was established near the post office. Marcola was a name made up to honor Mary Cole, the wife of the town's founder, Columbus Cole. In 1901, the post office name was changed to agree with the name of the station. In 1900 there was a community of Japanese people in Marcola who had come to help construct the Southern Pacific railroad line that was built into the Mohawk Valley to help the local lumber mills ship their timber. The 1938 National Register of Historic Places-listed Earnest Bridge is a covered bridge in the Marcola area that was featured in the 1965 James Stewart film Shenandoah.