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.
Tucson is a city in and the county seat of Pima County, Arizona, United States, located 118 miles southeast of Phoenix and 60 miles (98 km) north of the U.S. -Mexico border. The 2008 Census Bureau estimate puts the city's population at 541,811, with a metropolitan area population at 1,023,320 as of July 1, 2008. In 2005, Tucson ranked as the 32 largest city and 52 largest metropolitan area in the United States. It is the largest city in southern Arizona and the second largest in the state. Tucson is home to the University of Arizona. Major incorporated suburbs of Tucson include Oro Valley and Marana northwest of the city, Sahuarita south of the city, and South Tucson in an enclave south of downtown. Communities in the vicinity of Tucson (some within or overlapping the city limits) include Casas Adobes, Catalina, Catalina Foothills, Flowing Wells, Green Valley, Tanque Verde, New Pascua, Vail and Benson. Tucson has four main mountain ranges, one to the north known as the Santa Catalina Mountains, to the east are the Rincon Mountains, south the Santa Rita Mountains will be found, and west are the Tucson Mountains. The highest point in the area is Mount Wrightson found in the Santa Rita Mountains at 9,453 feet above sea level, surpassing Mount Lemmon by about 300 feet. The English name Tucson derives from the Spanish name of the city, Tucsón, which was borrowed from the, meaning "(at the) base of the black [hill]", a reference to an adjacent volcanic mountain. Tucson is sometimes referred to as "The Old Pueblo".