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.
San Bernardino is a large city located in San Bernardino County, California, United States. It is the county seat of the eponymous county. San Bernardino's estimated population, as of 2006, is 205,010. As of 2006, it was the 18th largest city in California, and the 101st largest city in the United States. San Bernardino is part of the Riverside-San Bernardino-Ontario metropolitan area, which is the 14th largest in the nation. Though much of the housing stock is, on average, older than that of the surrounding region, new homes continue to be built in different parts of the city, with the bulk rising in the Verdemont area on the north side of the city.