David A Merline

David Merline is a highly respected Shareholder in the firm, bringing over four decades of unparalleled legal experience advising individuals, families, and business owners. A South Carolina Supreme Court Certified Specialist in Taxation Law and Estate Planning and Probate Law, his practice masterfully navigates a comprehensive array of legal disciplines. These include intricate Mergers and Acquisitions, astute Business and Transactional Law, strategic Succession Planning, complex Estate Planning and Estate Administration, sophisticated Taxation matters, and the formation and guidance of LLCs, Partnerships, Family Limited Partnerships and Corporations, and Asset Protection Planning, alongside profound knowledge in ERISA.

From an early age, inspired by his father's legal career and gaining formative experience working part-time during high school and college, David envisioned his path in law. He pursued his legal education at Furman University, culminating in a J.D. from the University of South Carolina School of Law in 1983, and further honed his expertise with an LL.M in Taxation from the University of Miami in 1985. David’s unwavering commitment to legal excellence shines through his distinguished career, marked by intellectually stimulating and challenging engagements. He is renowned for cultivating enduring client relationships, often spanning decades, with clients consistently valuing his trusted counsel across a diverse spectrum of legal needs.

A recognized and influential leader in the Greenville legal community, David proudly holds the prestigious title of Fellow of the American College of Trust and Estate Counsel (ACTEC). His extensive memberships in elite organizations further underscore his leadership, including the American Bar Association – Business Law Section, the South Carolina Bar: Probate, Estate Planning and Trust Section and Tax Law Section, the Greenville County Bar Association, the Greenville Estate Planning Council, the Greenville County Estate Planning Study Group, and the Rotary Club of Greenville, where he is a distinguished Paul Harris Fellow.

David's numerous accolades reflect his exceptional legal prowess, including an AV Preeminent® rating by Martindale-Hubbell® Peer Review Ratings™, consistent inclusion in The Best Lawyers in America©, earning the coveted "Lawyer of the Year" for Greenville, SC an extraordinary thirteen times, and recognition in Greenville Business Magazine’s Legal Elite Award Recipient since 2012, with five “Top Vote” honors. Since 2008, he has also been recognized as a South Carolina Super Lawyer.

Beyond his impactful client work, David is a highly accomplished author and co-author of several significant legal works. His contributions include co-authoring the authoritative South Carolina Corporate Practice Manual (3rd Edition, 2023) and South Carolina Limited Liability Companies (5th Ed. 2020), both published by the South Carolina Bar CLE Division. He also co-authored "The Evolution of Legal Malpractice in Estate Planning in South Carolina" for the South Carolina Lawyer (2016) and authored "The Expanded Scope of the IRS Summons Power After United States v. Arthur Young & Company" in the South Carolina Law Review (1986).

Outside of his professional life, David is a devoted member of Buncombe Street Methodist Church and enjoys a rich array of hobbies, such as travel, fishing, tennis, water skiing, snow skiing, live music, biking, hiking, and gardening. His life is purposefully guided by his steadfast priorities: Faith/religion, his beloved Family (encompassing his wife Barby and their four children – Andy, Will, Marshall, and Darcy), and his impactful Work.

American College of Trust and Estate Counsel (ACTEC) (Fellow)

American Bar Association – Business Law Section

South Carolina Bar

Probate, Estate Planning and Trust Section

Tax Law Section (Past Chairperson)

Greenville County Bar Association

Greenville Estate Planning Council

Greenville County Estate Planning Study Group

Rotary Club of Greenville – Paul Harris Fellow

Co-author of the book South Carolina Corporate Practice Manual, South Carolina Bar CLE Division (3rd Edition, 2023)

Co-author of the book South Carolina Limited Liability Companies, South Carolina Bar CLE Division (5th Ed. 2020)

The Evolution of Legal Malpractice in Estate Planning in South Carolina, South Carolina Lawyer, Co-Author – (2016)

Author of The Expanded Scope of the IRS Summons Power After United States v. Arthur Young & Company South Carolina Law Review 265 (1986)

Outside his practice, David enjoys travel, fishing, tennis, skiing, live music, biking, hiking, and gardening. He is a member of Buncombe Street Methodist Church and values faith, family, and meaningful client relationships.

University of Miami

Master of Laws - Taxation

University of South Carolina School of Law

J.D.

Furman University

B.A.

Listed in The Best Lawyer in America since 2011

Best Lawyers

2026

Business Organizations (including LLCs and Partnerships) (Lawyer of the Year 2013, 2016 and 2020 in Greenville, South Carolina)

Best Lawyers

2020

Closely Held Companies and Family Businesses Law (Lawyer of the Year 2014 and 2024 in Greenville, South Carolina)

Best Lawyers

2024

Corporate Law (Lawyer of the Year 2021 in Greenville, South Carolina)

Best Lawyers

2021

Employee Benefits (ERISA) Law (Lawyer of the Year 2017 in Greenville, South Carolina)

Best Lawyers

2017

Litigation – ERISA (Lawyer of the Year 2019 and 2022 in Greenville, South Carolina)

Best Lawyers

2022

Tax Law (Lawyer of the Year 2010 and 2024 in Greenville, South Carolina)

Best Lawyers

2024

Trusts and Estates (Lawyer of the Year 2018 in Greenville, South Carolina)

Best Lawyers

2018

Greenville Business Magazine Legal Elite Award Recipient (2012-Present)

Greenville Business Magazine

2026

2022 Top Vote Recipient in the Upstate for Corporate Law – Mergers & Acquisitions

Greenville Business Magazine

2022

2021, 2022, and 2023 Top Vote Recipient in the Upstate for Tax & Estate Planning Law

Greenville Business Magazine

2023

2020 Top Vote Recipient in the Upstate for Tax & Estate Law

Greenville Business Magazine

2020

Named to South Carolina Super Lawyers (2008-Present)

South Carolina Super Lawyers

2026

AV Preeminent Rating

Martindale Hubbell