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.
West Covina is a city located in Los Angeles County, California. Located some 20 miles (32 km) east of Downtown Los Angeles in the eastern San Gabriel Valley, it is a mostly middle class suburb of Los Angeles. The estimated population for the city as of January 1, 2008 is 112,666.