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.
Glencoe (formerly, Mosquito and Mosquito Gulch) is an unincorporated community in Calaveras County, California. It lies at an elevation of 2749 feet and is located at 38°21′15″N 120°35′06″W / 38.35417°N 120.585°W / 38.35417; -120.585. The community is in ZIP code 95232 and area code 209. Glencoe was formerly called Mosquito Gulch. The business portion of the town was on the north side of Mosquito Gulch, but not one of the old buildings remains. The mines were first worked by Mexicans in the early 1850s. Quartz mining predominated but there was some placer mining as well. The town today is registered as California Historical Landmark #280. The first post office was opened at Mosquito in 1858 but closed in 1869; it was re-established as Mosquito Gulch in 1873. The name was changed to Glencoe in 1912; the post office closed again in 1916, but was re-established in 1947.