Merging queries containing data tables with deleted rows fails

Merging queries containing data tables with deleted rows fails with the following error:

An unhandled exception has occurred.

Deleted row information cannot be accessed through the row.

Many reports use queries that delete rows from their data tables, e.g., to remove Account records that do not fit the specified Overdue range. Attempting to merge one of these queries with another query using the 'Merge Query Results button beneath the grid on the Query Results (or Exported Data) form.