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.
Tecopa (formerly, Brownsville) is a census-designated place in the Mojave Desert, in Inyo County, California, United States. Tecopa is located 9 miles (14 km) south-southeast of Shoshone, at an elevation of 1339 feet (408 m). The population was 99 at the 2000 census. One of Tecopa's popular features is its natural hot springs. Adjacent to the campground are gender-segregated, no-clothing-mandatory, indoor hot pools for soaking. Access is included in camping fees. Tecopa was named after the Piaute leader Chief Tecopa. There is also a natural hotspring located on BLM land just outside of town.