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.
Plush is an unincorporated rural community in the Warner Valley of Lake County, Oregon, United States. The one notable attraction in the area is a hot spring located on the Hart Mountain National Antelope Refuge. Hart Mountain hosts many protected big game animals including the pronghorn antelope and big horn sheep. Plush is home to a large Oregon sunstone gemfield. Sunstone is the Oregon state gemstone. The sunstone found in Plush is different from other sunstones found elsewhere in the world because of the copper content found in the mineral.