A Plan of Merger with Conversion of Shares of Absorbed Corporation into Shares of Surviving Corporation is a type of business transaction where a merged entity (the surviving corporation) absorbs another entity (the absorbed corporation) and converts the shares of the absorbed corporation into shares of the surviving corporation. This type of merger is sometimes referred to as a conversion merger, stock-for-stock merger, or share exchange merger. In a Plan of Merger with Conversion of Shares of Absorbed Corporation into Shares of Surviving Corporation, the absorbed corporation will cease to exist as a separate entity and the shareholders of the absorbed corporation will become shareholders of the surviving corporation. The surviving corporation will issue new shares to the shareholders of the absorbed corporation, in exchange for all the shares of the absorbed corporation. The share exchange ratio will be specified in the merger agreement. The Plan of Merger with Conversion of Shares of Absorbed Corporation into Shares of Surviving Corporation is one of the most common forms of mergers. Other types of mergers include a Cash Merger, Reverse Stock Split Merger, Reverse Merger, and Triangular Merger.