Index: usr.sbin/mergemaster/mergemaster.8
===================================================================
--- usr.sbin/mergemaster/mergemaster.8
+++ usr.sbin/mergemaster/mergemaster.8
@@ -389,6 +389,14 @@
 # Files to always avoid comparing
 #IGNORE_FILES='/etc/motd /etc/printcap foo bar'
 #
+# Files to completely ignore file type mismatches for. This can lead to problems
+# for certain mismatch combinations
+#IGNORE_TYPE_FILES='/etc/aliases'
+#
+# Files that are allowed to be of the wrong type only if they are symbolic
+# links to the correct type
+#ALLOW_SYMLINK='/boot /var'
+#
 # Additional options for diff.  This will get unset when using -s.
 #DIFF_OPTIONS='-Bb'	# Ignore changes in whitespace
 #
Index: usr.sbin/mergemaster/mergemaster.sh
===================================================================
--- usr.sbin/mergemaster/mergemaster.sh
+++ usr.sbin/mergemaster/mergemaster.sh
@@ -1034,6 +1034,29 @@
     TEMPROOT_TYPE=`echo $TEMPROOT_TYPE | tr [:upper:] [:lower:]`
     INSTALLED_TYPE=`echo $INSTALLED_TYPE | tr [:upper:] [:lower:]`
 
+    # Ignore the type mismatch for user specified files if the installed
+    # file is of type symlink and the following conditions are met:
+    # - installed type is symlink
+    # - symlink target has the correct type
+    # - if DESTDIR is set, symlink does not point outside of it
+    # - file is listed in ALLOW_SYMLINK
+    if [ "${INSTALLED_TYPE}" = 'symbolic link' ]; then
+      SYMLINK_TARGET=`realpath ${DESTDIR}${COMPFILE#.}`
+      SYMLINK_TARGET_TYPE=`stat -f '%HT' ${SYMLINK_TARGET} | tr [:upper:] [:lower:]`
+
+      if [ "$TEMPROOT_TYPE" = "$SYMLINK_TARGET_TYPE" ] &&
+        test "-z $DESTDIR -o ${SYMLINK_TARGET} != ${SYMLINK_TARGET##${DESTDIR}}"; then
+        for _f in ${ALLOW_SYMLINK}; do
+          [ "${COMPFILE#.}" = "${_f}" ] && continue 2
+        done
+      fi
+    fi
+
+    # Completely ignore the type mismatch for user specified files
+    for _f in ${IGNORE_TYPE_FILES}; do
+      [ "${COMPFILE#.}" = "${_f}" ] && continue 2
+    done
+
     echo "*** The installed file ${DESTDIR}${COMPFILE#.} has the type \"$INSTALLED_TYPE\""
     echo "    but the new version has the type \"$TEMPROOT_TYPE\""
     echo ''
@@ -1061,7 +1084,8 @@
 		'symbolic link') ln -sf $TARGET ${DESTDIR}${COMPFILE#.} ;;
 		esac ;;
     *)	echo ''
-        echo "*** See the man page about adding ${COMPFILE#.} to the list of IGNORE_FILES"
+        echo "*** See the man page about adding ${COMPFILE#.} to the list of IGNORE_FILES,"
+        echo "*** IGNORE_TYPE_FILES or ALLOW_SYMLINK"
         press_to_continue ;;
     esac
     echo ''