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.
Smith River (formerly, Del Norte, Smith River Corners, Smith's River Valley, Smiths River, and Smith's River) is an unincorporated community in Del Norte County, California, United States. It is located 12 miles (19 km) north-northeast of Crescent City, 3 miles (4.8 km) east of the mouth of the Smith River, at an elevation of 52 feet. As of 2000, the population was 2,003. The ZIP Code is 95567. Its area code is 707. It is bordered by the Smith River National Recreation Area.