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A merger agreement for a forward merger of two Delaware corporations or a Delaware corporation and a corporation of another state. In a Delaware corporation shortform merger, a resolution of the board of directors shall be required.Section 251 of the Delaware General. A merger agreement for a forward merger of two Delaware corporations or a Delaware corporation and a corporation of another state. 0909, decided November 9, 2021. Complete and include this form with your paper submission. A merger agreement for a forward merger of two Delaware corporations or a Delaware corporation and a corporation of another state. Complete and include this form with your paper submission. Contact our Franchise Tax Section concerning taxes due on any Delaware entities merging out of existence. After incorporation, the newly-formed Delaware corporation's Board of Directors must likewise consent to the merger and related documents before it occurs.