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.
Arlington is a city in Gilliam County, Oregon, United States. The account of how this city received its name varies: one tradition claims it was named after the lawyer Nathan Arlington Cornish; another tradition claims that the Southern inhabitants of this city had enough clout to rename the city after Arlington, Virginia, home of general Robert E. Lee. The population was 524 at the 2000 census.