owspan="2">1.3^</td>
		</tr>
		<tr>
			<td>1.1.1</td>
		</tr>
		<tr>
			<td>2.1</td>
			<td>2.2</td>
			<td>2.3</td>
		</tr>
	</tbody>
</table>
=>
<table>
	<tbody>
		<tr>
			<td>1.1</td>
			<td rowspan="2">1.2</td>
			<td>1.3</td>
		</tr>
		<tr>
			<td>1.1.1</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td>2.1</td>
			<td>2.2</td>
			<td>2.3</td>
		</tr>
	</tbody>
</table>
</textarea>

<textarea id="split-cells-9">
<table>
	<tbody>
		<tr>
			<td rowspan="2">1.1^</td>
			<td rowspan="2">1.2</td>
			<td>1.3</td>