If a transaction, such as a merger or consolidation, ends the existence of one or more entities, the determination of whether there has been a transfer of controlling interest of a real property entity will be based on the entity that holds the direct or beneficial interest in the real property at the beginning of the transaction. If the transfer of a controlling interest of a real property entity ends the existence of that real property entity, the surviving entity or entities, regardless of whether they meet the definition of a real property entity, shall: File a report of transfer; and Pay any recordation and transfer tax due.