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.
Rackerby (formerly, Hansonville) is an unincorporated community in Yuba County, California. It is located 24 miles (39 km) north-northeast of Marysville, at an elevation of 1378 feet. Rackerby post office opened in 1892, moved to Butte County in 1930, and moved back in 1934. The name is in honor of William M. Rackerby, its first postmaster.