Mr. Merline is a shareholder in the firm. Mr. Merline has been with the firm since 1983. He is a certified specialist in the fields of both Taxation Law, and Estate Planning and Probate Law by The Supreme Court of South Carolina. He is listed in the book The Best Lawyers in America in the following fields: Buriness Organizations, Closely Held Companies and Family Businesses Law, Corporate Law, Employee Benefits Law, Litigation - ERISA, Litigation - Trusts and Estates, Litigation and Controversy - Tax, Mergers & Acquisitions Law, non-Profit/Charities Law, Tax Law, and Trusts and Estates Law. Mr. Merline received his Bachelor of Arts Degree, magna cum laude, from Furman University, his Juris Doctor Degree from the University of South Carolina School of Law, and his Master of Laws in Taxation Degree from the University of Miami School of Law. He is a Fellow of the American College of Trust and Estate Counsel. He is a past Chairman of the South Carolina Estate Planning and Probate Law Specialization Advisory Board. He is a past member of the Board of Directors of the University of South Carolina Law School Association. He is a past President of the Greenville County Taxation, Estate Planning, Probate and Trust Law Section, and the Greenville Young Lawyers Association. Mr. Merline is co-author of the books: South Carolina Corporate Practice Manual, South Carolina Bar CLE Division (2d Ed. 2005) and South Carolina Limited Liability Companies & Limited Liability Partnerships, South Carolina Bar CLE Division (4th Ed. 2012).