CBS, Viacom seal merger deal - source

(Reuters) - CBS Corp <CBS.N> and Viacom Inc <VIAB.O> have finalised their merger agreement, a source told Reuters on Tuesday, reunifying the U.S. entertainment companies after 13 years apart.

Viacom shareholders will receive 0.59625 CBS shares for each share they own.

The two companies are controlled by National Amusements Inc, the holding company owned by billionaire Sumner Redstone and his daughter, Shari.

(Reporting by Supantha Mukherjee in Bengaluru and Ken Li in New York; Editing by Saumyadeb Chakrabarty)