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.
Manchester is an unincorporated community in Mendocino County, California. It is located 4 miles (6.4 km) north of Point Arena, at an elevation of 85 feet (26 m). The Manchester post office opened in 1871, closed in 1876, and re-opened in 1877. The place was named after Manchester, England, an early settler's former home.