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.
Strawberry Valley is an unincorporated community in Yuba County, California. It is located 8 miles (13 km) northeast of Challenge, at an elevation of 3757 feet. A post office opened in Strawberry Valley in 1855. The origin of the name has two competing lines, either from wild strawberries found at the site or from two early settlers Mr. Straw and Mr. Berry.