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.
Borrego Springs is an unincorporated community in San Diego County, California. The Borrego Springs census-designated place (CDP) had a population of 2,535 at the 2000 census. Because of frequent summer daytime temperatures over 100°F, many residents are seasonal. The Anza-Borrego Desert State Park visitor's center is located west of town. A local landmark is the traffic roundabout between the airport and downtown, known as Christmas Circle. The town includes a branch of the San Diego County Library.