According to the text, a long form merger requires compliance with Section IV(A) ("One-Step: Statutory Merger") and state laws, which may require withdrawal of a merged company. In addition, target company shareholders must follow federal regulations when voting to approve the merger. A statutory merger involves one company absorbing another, and not all mergers require a premerger filing if they meet certain criteria. After the merger plan is approved, articles of merger must be filed with the department. A short-form merger does not require approval from subsidiary stockholders, but must follow state statutes. The board of both the acquiring and target company must adopt a resolution to approve the merger.