Can someone help me rewrite this SQL Merge into SQL Inserts and Updates?

MERGE INTO dbo.tblTagObjectSummary t
USING cte_summary s ON s.ObjectID = t.ObjectID AND s.ScopeDictionaryID = t.ScopeDictionaryID

WHEN NOT MATCHED BY TARGET THEN
      INSERT (ScopeDictionaryID, ObjectID, TagSummary, TagSummaryExtended, CreatedBy) VALUES (s.ScopeDictionaryID, s.ObjectID, s.TagSummary, s.TagSummaryExtended, @UserID)

WHEN NOT MATCHED BY SOURCE AND t.IsActive = 1 AND t.IsDelete = 0 AND EXISTS(SELECT 1 FROM cte_summary aa WHERE aa.objectId = t.ObjectID AND aa.ScopeDictionaryID = t.ScopeDictionaryID) THEN
      UPDATE
      SET
            IsActive = 0,
            ModifiedBy = @UserID,
            ModifiedDate = GETUTCDATE()

WHEN MATCHED AND (ISNULL(t.TagSummary, '-1') <> ISNULL(s.TagSummary, '-1') OR ISNULL(t.TagSummaryExtended, '-1') <> ISNULL(s.TagSummaryExtended, '-1')) THEN

      UPDATE
      SET
            TagSummary = ISNULL(NULLIF(s.TagSummary,''), t.TagSummary),
            TagSummaryExtended = ISNULL(NULLIF(s.TagSummaryExtended,''), t.TagSummaryExtended),
            IsActive = CASE
                              WHEN NULLIF(s.TagSummary,'') IS NOT NULL OR NULLIF(s.TagSummaryExtended,'') IS NOT NULL THEN 1
                              ELSE 0
                          END,
            IsDelete = 0,
            ModifiedBy = @UserID,
            ModifiedDate = GETUTCDATE()

OUTPUT 'tblTagObjectSummary', $Action, NULL, Inserted.TagObjectSummaryID INTO @tblMergeResults;