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.
Nogales is a city in Santa Cruz County, Arizona, United States. The population was 20,878 at the 2000 census. According to 2005 Census Bureau estimates, the population of the city is 20,833. The city is the county seat of Santa Cruz County. Nogales, Arizona, borders the city of Nogales, Sonora, Mexico, and is Arizona's largest international border town. The southern terminus of Interstate 19 is located in Nogales at the U.S. -Mexico border; the highway continues south into Mexico as Mexico Federal Highway 15. Known in O'odham as Nowa:l, the name Nogales means "walnuts" in Spanish, and the walnut trees which once grew abundantly in the mountain pass between the city of Nogales, Arizona and Nogales, Sonora can still be found around the town.