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.
Orangevale is a census-designated place (CDP) in Sacramento County, California, United States. It is part of the Sacramento–Arden-Arcade–Roseville Metropolitan Statistical Area. The population was 26,705 at the 2000 census. It is located approximately 25 miles (40 km) northeast of Sacramento. The community is known for its rolling hills that offer the best views of the Sierra Nevada mountain range, its foothills, and a rural environment in the middle of a growing metropolitan area. Some residential properties in the area are zoned to accommodate horses and orchards. It has a ZIP Code of 95662.