Some elements I can think include:
1. Conduct thorough due diligence to understand the software, personnel, and processes of the merging company.
2. Identify clear objectives for the merger, like increased market share or improved product offerings.
3. Develop a comprehensive integration plan covering technology, personnel, customers, processes, and culture.
4. Merge software products and technologies by integrating systems, standardizing tools, and resolving licensing issues.
5. Integrate staff through clear role definitions, redundancy management, and cultural integration.