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.
Walton is an unincorporated community in Lane County, Oregon, United States. It is located halfway between Eugene and Florence on Oregon Route 126. Construction of Route 126 began in 1881, and after it crossed the Oregon Coast Range near Noti, it followed a tributary of the Siuslaw River named Walton Creek. Walton post office was established in 1884 to serve the settlers along the new route and postmaster James L. Atkinson named it for the stream. The stream was in turn named for Joshua J. Walton, a pioneer lawyer who served as a county judge and regent for the University of Oregon. After the turn of the 19th century, the stream's name was changed to Wildcat Creek.