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.
Otter Rock is an unincorporated community in Lincoln County, Oregon, United States. It is located on U.S. Route 101 on the Oregon Coast. Otter Rock post office was established in 1913, and takes its name from a rock located about a half mile offshore and three and a quarter miles north of Yaquina Head. Sea Otters formerly lived around the rock. Devils Punch Bowl State Natural Area is located in Otter Rock. The community's ZIP Code is 97369.