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.
Lee Vining (formerly, Leevining, Poverty Flat, and Lakeview) is an unincorporated community in Mono County, California, United States. It is located 21 miles (34 km) south-southeast of Bridgeport, at an elevation of 6781 feet (2067 m). Lee Vining is located on the southwest shore of Mono Lake. According to the Mono County's government website, the population as of 2000 was 250. At the previous census (1990) the town population was 398, and at the census before that (1980) it was 315.