sentences:  1963) (relying on the independent legal significance doctrine).Delaware will acknowledge a de facto merger “when a corporation misinterprets or misapplies the sale of assets statutes” See Orzeck v. Englehart, 195 A.2d 375, 378 (Del.1963)
  
  The states that do apply the doctrine typically, but not exclusively, have four primary tests to judge its usage.