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.
San Luis is a city in Yuma County, Arizona, United States. The population was 15,322 at the 2000 census. It is part of the Yuma Metropolitan Statistical Area. San Luis was the second fastest-growing place among all cities and towns in Arizona of any size from 1990 and 2000. According to 2006 Census Bureau estimates, the population of the city is 22,634.