Merge accounts using C# in Dynamics CRM 2011

When merging two records, you specify one record as the master record, and Microsoft Dynamics CRM treats the other record as the child record or subordinate record. It will deactivate the child record and copies all of the related records (such as activities, contacts, addresses, cases, notes, and opportunities) to the master record.

Here is the same code to merge two accounts.

 // Merge Accounts
        public void MergeAccounts(Guid masterAccountId, Guid subOrdinateAccountId)
        {
            try
            {
                //Create CRM Connection        
                IOrganizationService crmConnection = GetCRMConnection();

                //Create the target for the request.        
                EntityReference target = new EntityReference();

                //Id is the GUID of the account that is being merged into.        
                //LogicalName is the type of the entity being merged to, as a string        
                target.Id = masterAccountId;
                target.LogicalName = "account";

                //Create the request.        
                MergeRequest merge = new MergeRequest();

                // SubordinateId is the GUID of the account merging.    
                merge.SubordinateId = subOrdinateAccountId;
                merge.Target = target;
                merge.PerformParentingChecks = false;
                Entity updateContent = new Entity("account");
                var cols = new ColumnSet(new[] { "primarycontactid", "websiteurl", "telephone1", "fax", "emailaddress1" });

                //Get Master Account Primary Contact,Website,Phone,Fax,Email
                var masterAccount = crmConnection.Retrieve("account", masterAccountId, cols);

                //Get Subordinate Account Primary Contact,Website,Phone,Fax,Email
                var subOrdinateAccount = crmConnection.Retrieve("account", subOrdinateAccountId, cols);

                //If PrimaryContact,Website,Phone,Fax,Email fields data are populated on the Subordinate Account and NOT populated on the Master Account. updated these Subordinate account values to the Master record.                  
                if (!masterAccount.Contains("primarycontactid") && subOrdinateAccount.Contains("primarycontactid"))
                    updateContent.Attributes.Add("primarycontactid", new EntityReference("contact", subOrdinateAccount.GetAttributeValue<EntityReference>("primarycontactid").Id));

                if (!masterAccount.Contains("websiteurl") && subOrdinateAccount.Contains("websiteurl"))
                    updateContent.Attributes.Add("websiteurl", subOrdinateAccount.Attributes["websiteurl"]);

                if (!masterAccount.Contains("telephone1") && subOrdinateAccount.Contains("telephone1"))
                    updateContent.Attributes.Add("telephone1", subOrdinateAccount.Attributes["telephone1"]);

                if (!masterAccount.Contains("fax") && subOrdinateAccount.Contains("fax"))
                    updateContent.Attributes.Add("fax", subOrdinateAccount.Attributes["fax"]);

                if (!masterAccount.Contains("emailaddress1") && subOrdinateAccount.Contains("emailaddress1"))
                    updateContent.Attributes.Add("emailaddress1", subOrdinateAccount.Attributes["emailaddress1"]);

                merge.UpdateContent = updateContent;

                // Execute the request.   
                MergeResponse mergeRes = (MergeResponse)crmConnection.Execute(merge);
            }
            catch (Exception ex)
            {
                //Throw the exception        
                throw ex;
            }
        }