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.
Nelson (formerly, Nelson Station) is an unincorporated community in Butte County, California. It lies 6.5 miles (10.5 km) south-southeast of Durham, at an elevation of 121 feet. Nelson's first post office was established in 1873; its zip code is 95958. The place was founded in 1873 by the California and Oregon Railroad Company and named for an early settler, A.D. Nelson.