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.
Kings Beach is a census-designated place (CDP) in Placer County, California, United States on the north shore of Lake Tahoe. It is part of the Sacramento–Arden-Arcade–Roseville Metropolitan Statistical Area. The population was 4,037 at the 2000 census. The town's post office was erected in 1937. It was shut down between the years of 1942-1945. The area's name is after the first postmaster, Joe King.