Represents an event which resulted in a major change to an organization such as a merger or complete restructuring. It is intended for situations where the resulting organization is sufficient distinct from the original organizations that it has a distinct identity and distinct URI. Extension vocabularies should define sub-classes of this to denote particular categories of event. The instant or interval at which the event occurred should be given by prov:startAtTime and prov:endedAtTime, a description should be given by dct:description