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.
Guasti, formerly known as South Cucamonga and Zucker, is an unincorporated community in San Bernardino County, California, United States. Guasti is 3.5 miles (6 km) east of downtown Ontario. Guasti has a post office with ZIP code 91743. The first post office in the community opened under the name Zucker in 1887 and closed in 1900. The community changed its name to Guasti after Secondo Guasti, founder of the Italian Vineyard Company, which operated in the area. The Guasti post office opened in 1910.