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.
Saratoga is a city in Santa Clara County, California, USA. It is located on the west side of the Santa Clara Valley, directly west of San Jose, in the San Francisco Bay Area. The population was 30,318 at the 2007 census. Located on the western edge of the Silicon Valley, Saratoga is locally known for its suburban small-town feel, wineries, and high-end boutiques. In 2008, CNN/Money ranked Saratoga number 4 in its listing of top-earning towns. Saratoga was also ranked by Forbes in 2009 as one of America's top 20 most educated small towns. Major attractions include Villa Montalvo, Hakone Gardens, and the Mountain Winery.