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.
Dunsmuir is a city in Siskiyou County, California, United States. The population was 1,923 at the 2000 census. It is currently a hub of tourism in Northern California as visitors enjoy fishing, skiing, climbing, or sight-seeing. During steam engine days, it was notable for being the site of an important Central Pacific railroad yard, where extra steam locomotives were added to assist trains on the grade to the north.