Verizon Communications Inc., commonly known as Verizon, is an American multinational telecommunications conglomerate. The company is incorporated in Delaware, and headquartered at 1095 Avenue of the Americas in Midtown Manhattan, New York City. Verizon's capital stock is a component of the Dow Jones Industrial Average. It is the world's second-largest telecommunications company by revenue.

Yahoo! Inc. is an American multinational technology company that focuses on media and online business. It is the second and current incarnation of the company, after Verizon Communications acquired the core assets of its predecessor and merged them with AOL in 2017. The resulting subsidiary entity was briefly called Oath Inc. In December 2018, Verizon announced it would write down the combined value of its purchases of AOL and Yahoo! by $4.6 billion, roughly half; the company would be renamed Verizon Media the following month in January 2019.