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.
Gualala (formerly, Guadala, Walhalla, and Wallala) is an unincorporated community in Mendocino County in the U.S. state of California. It is located 26 miles (42 km) southwest of Hopland, at an elevation of 49 feet (15 m). It is located on the Pacific coast at the mouth of the Gualala River, on State Route 1. It serves as a commercial center for the surrounding area. Gualala was once a logging town, but tourism is now its central economic activity.