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.
Burrel (formerly, Burrell) is an unincorporated community in Fresno County, California. It is located 5 miles (8 km) northwest of Lanare, at an elevation of 203 feet (62 m). Burrel is located southwest of the city of Fresno, midway between California State Route 99 and Interstate 5. A post office was established at Burrel in 1912. The place is named for Cuthbert Burrel, owner of a nearby ranch. In the 1850s and 1860s, nearby Elkhorn Station functioned as a stage stop.