What is needed to create a pool with merged mining? What is needed to create a new pool with merged mining?  (Bitcoin, NameCoin, and possibly others)?

I'd like to create a new pool that will 


Include transaction fees in the payout
Charge no pool fees
Hosted on Amazon (Low latency)
Do merged mining if that doesn't create any inefficiency 


I'm mostly interested in software, or general knowledge that will get me started in the right direction.
You will need to be running the standard client with some special configuration - server=1 along with rpcuser and rpcpassword set. After that, you need to build your pool server to communicate with it through Bitcoin API and handle everything else. Last part is not too Bitcoin-specific and will consume a lot of your development time (I would know, I tried it ;) ).