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.
The Dalles is the largest city and county seat of Wasco County, Oregon, United States. The name of the city comes from the French word dalle (meaning either "sluice" or "flagstone" and referring to the columnar basalt rocks carved by the river), what the French-Canadian employees of the North West Company called the now-inundated rapids of the Columbia River between the present-day city and Celilo Falls. The population was 12,156 at the 2000 census and was estimated at 12,520 in 2006. Also in the same area was the Petite Dalles or Little Dalles, or Short Narrows, which is now also inundated.