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.
Neskowin is an unincorporated community in Tillamook County, Oregon, United States, near where Slab Creek empties into the Pacific Ocean. For statistical purposes, the United States Census Bureau has defined Neskowin as a census-designated place (CDP). The census definition of the area may not precisely correspond to local understanding of the area with the same name. The population of the CDP was 169 at the 2000 census.