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.
Herlong is an unincorporated community in Lassen County, California. It is located 8 miles (13 km) north of Doyle, at an elevation of 4114 feet (1254 m). Herlong is located in southern Lassen County near the southeast edge of Honey Lake about 70 miles (110 km) north of Reno, Nevada, and about 45 miles (72 km) south of Susanville. The community is accessible to U.S. Route 395 via Lassen County Route A25 or Lassen County Route A26. Herlong is located at the extreme Eastern edge of the Sierra Nevada Mountain Range in the southeastern region of Honey Lake Valley. Herlong is a town built to house civilian workers for Sierra Army Depot which was built in 1942. Sierra Army Depot was one of several ammunition storage facilities located far enough from the coast to be safe from Japanese attack. The site where Sierra was built also met the requirement that the depot be in a dry and isolated area for storage and safety. Herlong was named for Captain Henry W. Herlong, the first Army ordnance officer to die in WWII. Oddly, at first, the postal stamps, money orders and equipment bore the spelling 'Hurlong' which lasted for about 5 days, before the error was corrected. Since its beginning, the town which was built around the base has ebbed and flowed, having gone from a peak of about 5,000, in the 1950s (most of whom are civilian employees on the base), to the current population of 900. Herlong has numerous churches. These include Bible Baptist Church, which is an Independent Baptist church pastored by Michael Reed, an Assembly of God church, and a Southern Baptist church. The Office of Historic Preservation currently lists 62 historic properties in Herlong on its Historic Properties Data File for Lassen County. Herlong is in Lassen County, which is one of the last counties in the west that is still considered "open range" land. One issue with this is the occasional cow on the road, causing numerous accidents, as well as cattle grazing the lawns of the local community. The Sierra Army Depot now serves as a munition and explosive disposal area, destroying approximately 53 million decommissioned explosive annually. The ZIP Code is 96113. The community is inside area code 530.