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.
Miramonte (formerly, Rancho Miramontes) is an unincorporated community in Fresno County, California. It is located on Mill Creek 5 miles (8 km) southeast of Dunlap, at an elevation of 3094 feet (943 m). The first Miramonte post office opened in 1909, was discontinued in 1912, and re-established in 1923.