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.
Hathaway Pines is an unincorporated community in Calaveras County, California, 8 km (5 mi) south of Arnold and 20 km (12.5 mi) northeast of Angels Camp. It lies at an elevation of 3323 feet. Hathaway Pines' post office was established in 1943; it has the zip code 95233. The place's name honors Robert B. Hathaway, a vacation resort promoter who became the first postmaster.