<br />
				cell3</td>
			<td rowspan="2">
				cell2</td>
		</tr>
	</tbody>
</table>
</textarea>

<textarea id="merge-cell-down-2">
<table>
	<tbody>
		<tr>
			<td>cell1</td>
			<td>^cell2</td>
		</tr>
		<tr>
			<td>cell3</td>
			<td>cell4</td>
		</tr>
	</tbody>
</table>
=>
<table>
	<tbody>
	<tr>
		<td>cell1</td>
		<td rowspan="2">cell2<br />cell4</td>
	</tr>
	<tr>
		<td>cell3</td>
	</tr>
	</tbody>
</table>
</textarea>

<textarea id="delete-nested-cells">
<table>
	<tbody>
	<tr>
		<td>
			<table>
				<tbody>
	