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.
Madeline is an unincorporated community in Lassen County, California. It is located 45 miles (72 km) north-northeast of Susanville, at an elevation of 5321 feet (1622 m). A post office operated at Madeline from 1875 to 1878, and from 1879 to 1882. It reopened in 1887 and moved in 1902.