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.
Vale is a city in Malheur County, Oregon, United States, about 12 miles (19 km) west of the Idaho border. It is at the intersection of U.S. Routes 20 and 26, on the Malheur River. Vale was selected as Malheur's county seat in 1955, 68 years after the county was founded. As of the 2000 census, the city had a total population of 1,976. Vale is part of the Ontario, OR–ID Micropolitan Statistical Area.