What Is the Difference Between the Procedures Governing Mergers and Consolidations

What is the difference between the procedures governing mergers and consolidations?

A) With consolidation, the plan need not be submitted to the secretary of state.
B) With consolidation, only the board of directors of both involved corporations must approve the plan; with merger, the shareholders of both involved corporations must also approve the plan.
C) Unlike merger, with consolidation, no approval certificate is necessary.
D) Unlike consolidation, with merger, the shareholders must approve the plan before it goes to the board of directors.
E) The procedures governing mergers and consolidations are the same.