CA treats the merger is an amalgamation, CGA would like it be a joint venture. If an amalgamation, then no way for CGAs to back if they were unfairly treated in the new CPA umbrella. If it is a joint venture, then CGA still holds its legal status but only put all of its assets (members ...) into the new CPA, and in case need to go back, then just like a withdrawal from a joint venture.