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.
Seal Beach is a city in Orange County, California. As of 2000, its population was 24,157. The city was incorporated on October 25, 1915. Seal Beach is located in the westernmost corner of Orange County. To the northwest, just across the border with Los Angeles County, lies the city of Long Beach and the adjacent San Pedro Bay. To the southeast are Huntington Harbour, a neighborhood of Huntington Beach, and the unincorporated community of Sunset Beach. To the east lie the city of Westminster and the neighborhood of West Garden Grove, part of the city of Garden Grove. To the north lie the unincorporated community of Rossmoor and the city of Los Alamitos.