Un-merge and re-merge

The below procedure saves and restores all format properties of a given range which may be a single cell, merged cells, etc. If the restore range is not the save range the format properties are transferred/copied. The Demo/Test Workbook can be downloaded here.

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The below code needs to be copied into a standard module and a Reference to "Microsoft Scripting Runtime" is required. I hope I haven't missed anything needed.

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This is a clever idea, but of course, the best thing is not to used merged cells in the first place.

Agreed - and thanks for flowers by the way . However, sheets often look much better with them and I am not willing to stay away from them just because of some shortcomings. Anyhow, I've updated the code last but not least to have it complete within the 15000 characters limit. And last but not least I have managed some other shortcomings of merged cells like linebreaks and automatic height adjustment. No need to say that even when merged cells are not used there are still the other rows move/delete/copy obstructions like sheet protection, column hiding, and auto-filter (which I have successfully addressed as well).