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.
Encinitas is a coastal beach city in northern San Diego County, California. As of the 2000 census, the city had a total population of 58,014. It is located about 25 miles (40 km) north of San Diego, and about 95 miles (153 km) south of Los Angeles. The city was incorporated in 1986 from the communities of historic Encinitas, new Encinitas (Village Park, etc. ), Leucadia, Cardiff-by-the-Sea and Olivenhain, California. These communities retain their identities, and their distinctive flavors. The largest single industry is the growing of ornamental flowers, particularly poinsettias.