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.
Lookout (formerly, Whitley's Ford) is an unincorporated community in Modoc County, California. It is located 11 miles (18 km) west of Adin,at an elevation of 4144 feet (1263 m). Lookout's ZIP Code is 96054. The Whitley's Ford post office operated from 1874 to 1875. The Lookout post office opened in 1880. The original name honors James W. Whitley, a local hotelier. The name Lookout recalls how Native Americans used nearby hills as observation points.