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.
Dos Rios (also, Two Rivers - which is its English translation) is an unincorporated community in Mendocino County, California. It is located 7 miles (11 km) east-southeast of Laytonville, at an elevation of 961 feet (293 m). The Two Rivers post office opened in 1912 and changed its name to Dos Rios in 1915. The name comes from the place's proximity to the confluence of the Middle Fork of the Eel River with the Eel River proper.