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.
Azusa is a city in Los Angeles County, California, United States. The population was 44,712 at the 2000 census. Though sometimes assumed to be a compaction of the phrase "everything from A to Z in the USA" from an old Jack Benny joke, the place name "Azusa" traces back to at least the eighteenth century. Azusa originally referred to the San Gabriel Valley and river, and likely derives from the Tongva place name Asuksagna.