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.
Norden is a small unincorporated community in Nevada County, California, United States, about 9 miles (14 km) west of Truckee. The community is located on a former portion of U.S. Route 40 near Interstate 80 and lies along the historical First Transcontinental Railroad. Near Norden is the Sugar Bowl Ski Resort, located in nearby Placer County.