In Jeffrey v. Rapid American Corp, 448 Mich 178, 184; 529 NW2d 644 (1995), the Supreme Court of Michiganheld that one appropriate circumstance is where two corporations merge, and the surviving corporation expressly assumes the liabilities of the predecessor corporation. Id. However, the Court also held that "theories of liability are useful in determining whether the jurisdictional contacts of a predecessor may be imputed to a successor." Id. The Court recognized that imputing contacts typically occurs where the successor is "the present corporate embodiment of the predecessor . . . ." Id.