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.
Dutch Flat is a small Unincorporated community in Placer County, California, United States, about 30 miles (48 km) northeast of Auburn along Interstate 80. It was founded by German immigrants in 1851 and was once one of the richest gold mining locations of California. Its ZIP code is 95714 and its area code 530.