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.
Red Bluff is a city in and the county seat of Tehama County, California, United States. The population was 13,147 at the 2000 census. Red Bluff is about 30 miles (48 km) south of Redding, 40 miles (64 km) northwest of Chico, and 125 miles (201 km) north of Sacramento. It is the third largest city in the Shasta Cascades.