<style>
    table {
        border: 1px solid black;
        border-collapse: collapse;
    }

    td {
        border: 1px solid black;
        padding: 15px;
    }
</style>

<table>
    <tr>
        <td rowspan="2" style="vertical-align: top;">Top</td>
        <td rowspan="2" style="vertical-align: bottom;">Bottom</td>
        <td>A</td>
    </tr>
    <tr>
        <td>B</td>
    </tr>
</table>