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.
Westport (formerly, Beal's Landing) is an unincorporated community in Mendocino County, California. It is located on the Pacific Ocean 13 miles (21 km) north of Fort Bragg, at an elevation of 125 feet (38 m). The first post office at Westport opened in 1879. Originally called Beal's Landing in honor of Samuel Beal, first white settler, the place was renamed in 1877 by James T. Rodgers who built a timber loading facility for the name to contrast with his home town of Eastport, Maine.