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 Luis Rey is an unincorporated community in San Diego County, California, United States. San Luis Rey is along the San Luis Rey River 4 miles (6 km) northeast of Oceanside. San Luis Rey has a post office with ZIP code 92068, which was opened in 1861.