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.
Dinuba is a town in Tulare County, California, United States. The population was 21,006 in 2008. Current city limit signs indicate the population at 20,007. It is part of the Visalia Metropolitan Statistical Area according to the United States Census Bureau. The Alta District Museum is located in Dinuba in a restored railroad station; the museum has a collection of materials to illustrate local history.