There is no way to answer your question without information about the nature of the merger and how it was accomplished. There are many ways companies can be set up and many ways they can combine or be acquired, and they affect your rights and the company's obligations. Just as an example:1) Your company was an LLC or corporation and the other company merged into it, so it is the surviving or remaining legal entity: then you should still have your previously accrued time, since you are still with the same legal entity.2) Your company was an LLC or corporation, but in the merger that LLC/corporation was shut down and dissolved and the other business survived, taking over the assets (and employees) of your former employer--in that case, the company which had owed you the days no longer exists to honor or pay them, and so you could lose those days and now be under the new employer's policy.Other possibilities exist.You need to understand what happened, how, to understand to what you might be entitled.