Idaho Certificate of Merger is a legal document that outlines the consolidation of a Delaware Limited Partnership (LP) and a Delaware Corporation. This merging process enables the two entities to combine their resources, operations, and assets into a single entity, thereby streamlining their business activities. The Certificate of Merger acts as official proof of this merger and certifies the legal transition of the entities involved. Keywords: Idaho, Certificate of Merger, Delaware, Limited Partnership, Corporation. Different types of Idaho Certificates of Merger involving a Delaware LP and a Delaware Corporation may include: 1. Statutory Merger: This type of merger occurs when the shareholders or partners of the Delaware Corporation and the Limited Partnership agree to combine their entities. The assets, liabilities, and operations of both entities are transferred to a newly formed entity or to an existing entity, which survives the merger. 2. Short Form Merger: In a short form merger, the parent company (Delaware Corporation) fully owns the subsidiary (Delaware LP) and effectively merges it into the parent company without requiring separate shareholder or partner approval. This type of merger is allowed when the parent company owns at least 90% of the subsidiary's outstanding shares. 3. Triangular Merger: A triangular merger involves the creation of a new subsidiary entity by the Delaware Corporation. The assets, liabilities, and operations of both the Delaware Corporation and the Limited Partnership are transferred to this newly formed subsidiary, which then merges with or into the Delaware Corporation. This type of merger is often used to preserve certain tax benefits or to facilitate the acquisition of the Limited Partnership by the Delaware Corporation. 4. Consolidation: Consolidation is a type of merger where both the Delaware Corporation and the Limited Partnership cease to exist, and a completely new entity is formed. The assets, liabilities, and operations of the original entities are transferred to this new entity, which becomes the successor entity. These various types of Idaho Certificates of Merger provide flexibility for partners and shareholders involved in the merger process, allowing them to choose the most suitable option based on their specific business goals, tax considerations, and ownership structure.