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.
Mount Shasta is a city in Siskiyou County, California, located at around 3,600 ft (1,100 m) on the flanks of Mount Shasta, a prominent northern California landmark. The city is less than 9 miles (14 km) southwest of the summit of its namesake volcano. As of the 2000 Census the city had a total population of 3,624, with approximately 3,000 additional residents living immediately outside the city limits.