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Instructions: • Complete and include this form with your paper submission. Interspecies Mergers (Domestic And Foreign Corporations) Form.This is a California form and can be use in Corporations Secretary Of State. Instant access to fillable Microsoft Word or PDF forms. Minimize the risk of using outdated forms and eliminate rejected fillings. There are four types of mergers that you are likely to encounter: general mergers, parent-subsidiary mergers, triangular mergers and multi-entity mergers. Mergers of Domestic and Foreign Corporations. The N-PCL also covers mergers and consolidations in which one or more of the constituent corporations or the. 708 governs the tax treatment of LLC mergers, from a legal standpoint, LLC mergers must be completed in accordance with state law. Entity Mergers and Conversions: State Laws and Tax Laws.