  The Rossiter-McLaughlin effect measures the misalignment between a planet's
orbital plane and its host star's rotation plane. Around 10$\%$ of planets
exhibit misalignments in the approximate range $80 - 125^\circ$, with their
origin remaining a mystery. On the other hand, large misalignments may be
common in eccentric circumbinary systems due to misaligned discs undergoing
polar alignment. If the binary subsequently merges, a polar circumbinary disc
-- along with any planets that form within it -- may remain inclined near
90$^{\circ}$ to the merged star's rotation. To test this hypothesis, we present
$N$-body simulations of the evolution of a polar circumbinary debris disc
comprised of test particles around an eccentric binary during a binary merger
that is induced by tidal dissipation. After the merger, the disc particles
remain on near-polar orbits. Interaction of the binary with the polar-aligned
gas disc may be required to bring the binary to the small separations that
trigger the merger by tides. Our findings imply that planets forming in discs
that are polar-aligned to the orbit of a high-eccentricity binary may,
following the merger of the binary, provide a possible origin for the
population of near-polar planets around single stars.
