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WHEREAS Subsidiary is a corporation organized and existing under the laws of the State of Delaware and is a wholly-owned subsidiary of Parent. The Division of Corporations provides these forms as a general guide.If the merger involves a subsidiary corporation merging into a parent corporation, then the Articles of Merger (Form DC-9) should be filed. You take in partners and operate as a partnership. 180.1104 Merger of subsidiary or parent. 180. Business combinations involving nonprofits have important differences from their forprofit counterparts. Business combinations involving nonprofits have important differences from their forprofit counterparts. The Tennessee Nonprofit Corporation Act, Tenn. Short Form Merger – Certificate of Ownership. When all steps have been completed, the corporation files a certificate of dissolution with the Secretary of State.