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.
Capay (formerly Munchville and Langville) is an unincorporated community in Yolo County, California. It is located on Cache Creek 2 miles (3.2 km) west-northwest of Esparto, in the Capay Valley, in the northwestern part of the county. Capay's ZIP Code is 95607 and its area code 530. It lies at an elevation of 210 feet (64 m). The name Capay comes from the Southern Wintun Indian word for "stream".