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.
Highland is a city in San Bernardino County, California, United States. The population in 2000 (US Census) was 44,605 and in 2008 was estimated to be 51,096. It also refers to a geographical area of the City of San Bernardino (generally north of Highland Avenue and east of Del Rosa Avenue to the eastern city limits), and parts of unincorporated San Bernardino County.