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.
Calpella is an unincorporated community in Mendocino County, California. It is located on the Russian River 6 miles (9.7 km) north of Ukiah, at an elevation of 682 feet (208 m). It is within the Ukiah Valley where U.S. Route 101 and State Route 20 intersect. The small town is the site of the Mendocino Redwood Company mill and offices, which controls ten percent of the private land in the county. Col. C.H. Veeder and James Pettus, Veeder's son-in-law, founded the town in 1858. For a time, it rivaled Ukiah in importance. The Calpella post office opened in 1860, closed in 1868, re-opened in 1872, discontinued for a time and moved in 1920. The ZIP Code is 95418. The community is inside area code 707.