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.
Hawaiian Gardens is a city in Los Angeles County, California, United States. It is the smallest city in the county (approximately 1.0 mi²) and was incorporated on April 9, 1964. The population was 14,779 at the 2000 census. The town's unusual name originated in a 1920s-era refreshment stand that was decorated with palm fronds and bamboo. It was the then-rural area's main landmark for many years, and its name stuck as the small town grew up around it. As one of seven Los Angeles County cities that allow casino gambling, more than $9.2 million (65%) of the city's revenue comes from Hawaiian Gardens Casino, a card club.