About David
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: Business 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). www.merlineandmeacham.com
Practice Areas
Business Organizations (including LLCs and Partnerships)
Closely Held Companies and Family Businesses Law
Corporate Law
Employee Benefits (ERISA) Law
Litigation - ERISA
Litigation - Trusts and Estates
Litigation and Controversy - Tax
Mergers and Acquisitions Law
Nonprofit / Charities Law
Tax Law
Trusts and Estates
Professional Affiliations
Awards & Recognition
- Lawyer of the Year: Business Organizations (including LLCs and Partnerships), Greenville (2025)
- Lawyer of the Year: Closely Held Companies and Family Businesses Law, Greenville (2024)
- Lawyer of the Year: Tax Law, Greenville (2024)
- Lawyer of the Year: Litigation and Controversy - Tax, Greenville (2023)
- Lawyer of the Year: Litigation - ERISA, Greenville (2022)
- Lawyer of the Year: Corporate Law, Greenville (2021)
- Lawyer of the Year: Business Organizations (including LLCs and Partnerships), Greenville (2020)
- Lawyer of the Year: Litigation - ERISA, Greenville (2019)
- Lawyer of the Year: Trusts and Estates, Greenville (2018)
- Lawyer of the Year: Employee Benefits (ERISA) Law, Greenville (2017)
- Lawyer of the Year: Business Organizations (including LLCs and Partnerships), Greenville (2016)
- Lawyer of the Year: Closely Held Companies and Family Businesses Law, Greenville (2014)
- Lawyer of the Year: Business Organizations (including LLCs and Partnerships), Greenville (2013)
- Lawyer of the Year: Tax Law, Greenville (2010)
- Recognized: Business Organizations (including LLCs and Partnerships)
- Recognized: Closely Held Companies and Family Businesses Law
- Recognized: Corporate Law
- Recognized: Employee Benefits (ERISA) Law
- Recognized: Litigation - ERISA
- Recognized: Litigation - Trusts and Estates
- Recognized: Litigation and Controversy - Tax
- Recognized: Mergers and Acquisitions Law
- Recognized: Nonprofit / Charities Law
- Recognized: Tax Law
- Recognized: Trusts and Estates
- Practice Area: Litigation - Mergers and Acquisitions
- Special Focus: Audits
- Special Focus: Business and Succession Planning
- Special Focus: Business Planning
- Special Focus: Closely-Held Businesses
- Special Focus: Corporate and Partnership Transactions
- Special Focus: Corporate Finance
- Special Focus: Criminal
- Special Focus: Emerging Business
- Special Focus: Employee Benefits
- Special Focus: ERISA
- Special Focus: ESOPS
- Special Focus: Estate Planning
- Special Focus: Executive Compensation
- Special Focus: Exempt Organizations
- Special Focus: Family Businesses
- Special Focus: Fiduciary Responsibility
- Special Focus: Financial Institutions
- Special Focus: Gift Planning
- Special Focus: Insurance Planning
- Special Focus: Intra-Company Disputes
- Special Focus: Investment Management
- Special Focus: Joint Ventures
- Special Focus: Leveraged Buyouts
- Special Focus: Limited Liability Companies
- Special Focus: Mergers & Acquisitions
- Special Focus: Partnerships
- Special Focus: Pension, Health and Welfare
- Special Focus: Private
- Special Focus: Probate
- Special Focus: Qualified Plans
- Special Focus: Real Estate
- Special Focus: Strategic Alliances
- Special Focus: Succession Planning
- Special Focus: Tax
- Special Focus: Tax Disputes
- Special Focus: Tax-Exempt Organization
- Special Focus: Transactions
- Special Focus: Wealth Management
- Special Focus: Wills
- Co-Author SC Limited Liability Companies
- Co-Author SC Corporate Practice
- Certified Specialist Taxation Law
- Certified Specialist Estate Planning & Probate Law