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.
Rosamond is a census-designated place (CDP) in Kern County, California, USA, 20 miles (32 km) north of Palmdale, in the Antelope Valley, the westernmost desert valley of the Mojave Desert. Rosamond is also 13 miles (21 km) south of Mojave, at an elevation of 2342 feet (714 m). According to 2000 United States census data, the town population was 14,349. The Postal Service shows portions of Rosamond as having the names Tropico Village, named after a mine, and Willow Springs. Rosamond Skypark, Federal Aviation Administration identifier L00 (with two zeroes), is located at 34°52′15″N 118°12′32″W / 34.87083°N 118.20889°W / 34.87083; -118.20889 and features a paved 3,600-foot (1,100 m) runway. Wired telephone numbers in Rosamond follow the format 256-xxxx and the entire city is included in ZIP Code 93560.