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.
Sierraville is an unincorporated community in Sierra County, California, United States. It is at the western end of the huge Sierra Valley which is used primarily as pasture and is also at the junction of California State Route 49 and California State Route 89 southwest of Loyalton. Sierraville has a post office with ZIP code 96126. The post office opened under the name Sierra Valley in 1862 and became known as the Sierraville post office in 1899.