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.
Miranda (formerly, Jacobsen's) is an unincorporated community in Humboldt County, California. It is located 2.5 miles (4 km) northwest of Phillipsville, at an elevation of 351 feet (107 m). The ZIP Code is 95553. The town was named by a former postmistress and is within a five minute walk of the south fork of the Eel River, amidst giant redwood trees. Miranda is on the Avenue of the Giants between Myers Flat to the north and Phillipsville to the south. The post office was opened on August 26th, 1905. It is unclear when exactly it became a settlement prior to that, though older residents will tell you the earliest they can remember is their folks coming up from San Francisco during the California Gold Rush era of the 1840s and '50s. Besides the post office, the town boasts one restaurant, a combination motel, market, and gas station (all owned by one family), a Seventh-day Adventist church, a Latter-Day Saints Church, a small, rural high school encompassing grades 8-12, a Community Grange, two gift shops, and an active Volunteer Fire Department. There is a glass gallery one mile south of Miranda on the Avenue of the Giants in the historical unincorporated area formerly known as Firhaven. South Fork High School is the only regular high school of Southern Humboldt Unified School District. The school's name refers to the South Fork of the Eel River. Osprey Learning Center, an alternative continuation high school, is located across the football field from SFHS in facilities that formerly housed the now-defunct Miranda Junior High School. The ZIP Code is 95553. The community is inside Area code 707. Elevation is said to be 351 feet at the town sign, though the terrain is generally not flat and encompasses sea level to over 2,000-foot elevations. Miranda is in the PST zone and observes Daylight Savings.