The Arkansas Plan and Agreement of Merger, as executed by Wheeling Pittsburgh Corp, WHO Corp, and WP Merger Co., is a legal document that outlines the terms and conditions of the merger between these entities. This merger aimed to unify various interests and optimize efficiency within the business operations. One type of Arkansas Plan and Agreement of Merger is the "Horizontal Merger." In this type, two or more companies operating in the same industry combine their operations to create a larger, more competitive entity. This practice enables companies to gain market share, improve economies of scale, and expand their offerings to better cater to customer demands. The "Vertical Merger" is another type of Arkansas Plan and Agreement of Merger. In this scenario, companies operating in different stages of the supply chain, such as suppliers and manufacturers, merge to streamline operations and create synergies. This can lead to cost savings, increased market power, and enhanced collaboration throughout the value chain. Additionally, the "Conglomerate Merger" is a type of Arkansas Plan and Agreement of Merger wherein two or more companies operating in unrelated industries combine their operations. Conglomerate mergers often occur to diversify business portfolios, reduce risk, and leverage financial advantages in different sectors. The Arkansas Plan and Agreement of Merger executed by Wheeling Pittsburgh Corp, WHO Corp, and WP Merger Co. involved a horizontal merger within the same industry. Through this merger, the companies aimed to consolidate their resources, increase market competitiveness, and achieve efficiencies in production and distribution. The agreement outlined the terms of the merger, including share exchange ratios, governance structure, and integration plans. Keywords: Arkansas Plan and Agreement of Merger, Wheeling Pittsburgh Corp, WHO Corp, WP Merger Co, horizontal merger, vertical merger, conglomerate merger, synergies, market share, economies of scale, supply chain, diversification.