This document has been designed to provide an overview of the various processes and procedures that an SP should acknowledge and understand. References are made to other sources where additional@ more specific@ information may be obtained. This document is not inclusive of all processes and procedures that may need to be followed or nationwide databases that interface with this process. Variations and/or alternative processes to those documented herein may exist due to reasons such as interpretation issues@ company-specific requirements@ and regulatory variations (e.g.@ by state). This document does not supercede any regulatory mandates or decisions. PURPOSE This document is intended to serve as a reference for many of the steps and data flows involved with reflecting company mergers@ acquisitions@ and name changes@ once all appropriate governmental and regulatory approvals have been granted. It is primarily directed for use by telecommunications service providers (SPs) as a source for understanding mergers@ acquisitions@ and company name changes in relation to national databases and processes.