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.
Scottsburg is an unincorporated community in Douglas County, Oregon, United States. It is located on the Umpqua River and Oregon Route 38, and is about 20 miles from the Pacific Ocean. It was once a growing town but after a large flood in December 1861 the town declined. Scottsburg was named for pioneer Levi Scott.