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.
Coloma (formerly, Colluma and Culloma) is a small unincorporated former town in El Dorado County, California, USA. It is approximately 36 miles (58 km) northeast of Sacramento, California. Coloma is most noted for being the site where James W. Marshall first discovered gold in California, at Sutter's Mill on January 24, 1848, leading to the California Gold Rush. Today it is known as a ghost town and the centerpiece of the Marshall Gold Discovery State Historic Park. Coloma was designated a National Historic Landmark District on July 4, 1961 It lies at an elevation of 764 feet (233 m).