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.
Eureka is the county seat and principal city in Humboldt County, California, United States. Located adjacent to Humboldt Bay 270 miles north of San Francisco, the port city of 26,097 (2007) residents is situated near extensive preserves of the world's tallest trees - the Coast Redwoods. The city, a major player in the historic west coast lumber trade, is the site of hundreds of Victorian homes, including the Carson Mansion. This architecturally and historically significant coastal city serves as the regional center for government, health care, trade, and the arts for the far North Coast of California.