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.
Cougar is a former town, and now unincorporated community, in Cowlitz County, Washington, United States. The population was 122 at the 1990 census; it was not measured in 2000. The town is located on the Lewis River, 24 miles northeast of Woodland. Because it is situated only 11 miles south-southwest of Mount St. Helens, in 1980 the entire town was evacuated because of the danger of volcanic eruption. Cougar’s geographic location is 46.051N, -122.298W. The town’s ZIP code is 98616 and its telephone area code is 360.