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.
Imperial Beach is a residential beach city in San Diego County, California. The population was estimated at 29,992 in 2006. The city is the most southern beach city in Southern California and the West Coast of the United States. It is located in an area of San Diego County called the South Bay, 14.1 miles south of Downtown San Diego and 3 miles northwest of downtown Tijuana, Mexico.