Can't you merge into one account? With items too.

[Abigail Longmeadow]

You can transfer any money from one account to another. You can transfer any items that have the "Transfer" permission set by the creator. If an item is set "No Transfer" then you can not transfer it, even if you actually control both accounts.

[Abigail Longmeadow]

You can transfer any money from one account to another. You can transfer any items that have the "Transfer" permission set by the creator. If an item is set "No Transfer" then you can not transfer it, even if you actually control both accounts.

[Lindal Kidd]

No, sorry.  Linden Lab treats each account as a separate "person."  You can transfer $L and transferable items between them, as you can do with any other resident, but you can't share No Transfer items.