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.
Poway is a city located in San Diego County, California. Originally an unincorporated community in San Diego County, Poway officially became a city in December 1980. Even though Poway lies geographically in the middle of San Diego County, most consider its relative location as north county inland. Poway's rural roots gave rise to its slogan "The City in the Country. " As of the 2000 census the city had a population of 48,044. The ZIP code is 92064. Poway is located at 32°58′12″N 117°2′19″W / 32.97°N 117.03861°W / 32.97; -117.03861 (32.969895, -117.038479). which lies north of the City of San Diego and south of the City of Escondido. Some nearby communities of San Diego include Rancho Bernardo, Scripps Ranch, Rancho Penasquitos, and in the county to the east, the community of Ramona. According to the United States Census Bureau, the city has a total area of 101.9 km² (39.3 mi²). 101.6 km² (39.2 mi²) of it is land and 0.3 km² (0.1 mi²) of it (0.25%) is water.