David Merline is a Shareholder with more than four decades of experience advising individuals, families, and business owners. A South Carolina Supreme Court Certified Specialist in both Taxation Law and Estate Planning and Probate Law, his practice includes mergers and acquisitions, business transactions, succession planning, estate planning and administration, taxation, ERISA matters, and asset protection planning. Inspired by his father’s legal career, David obtained an Economic and Business degree from Furman University and the University of South Carolina School of Law, graduating in 1983 before earning his Master of Laws in Taxation from the University of Miami. Throughout his career, he has developed long standing client relationships built on trusted guidance across multiple generations. David is a Fellow of the American College of Trust and Estate Counsel and maintains active involvement with the American Bar Association, South Carolina Bar, Greenville County Bar Association, Greenville Estate Planning Council, and Greenville Estate Planning Study Group. His honors include AV Preeminent rating by Martindale Hubbell, The Best Lawyers in America, thirteen Greenville Lawyer of the Year recognitions, Greenville Business Magazine Legal Elite awards, and South Carolina Super Lawyers. 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 (1985)

University of South Carolina School of Law, (J.D.) (1983)

Furman University, (B.A.) Magna Cum Laude (1980)

South Carolina Supreme Court, Certified Specialist in Taxation Law

South Carolina Supreme Court, Certified Specialist in Estate Planning and Probate Law

AV Preeminent® rated by Martindale-Hubbell® Peer Review Ratings™

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

Listed in The Best Lawyers in America© for 2026 in the fields of:

Business Organizations (including LLCs and Partnerships) (Lawyer of the Year 2013, 2016 and 2020 in Greenville, South Carolina).
Closely Held Companies and Family Businesses Law (Lawyer of the Year 2014 and 2024 in Greenville, South Carolina).
Corporate Law (Lawyer of the Year 2021 in Greenville, South Carolina).
Employee Benefits (ERISA) Law (Lawyer of the Year 2017 in Greenville, South Carolina).
Litigation – ERISA (Lawyer of the Year 2019 and 2022 in Greenville, South Carolina).
Litigation – Trusts and Estates.
Litigation and Controversy -Tax (Lawyer of the Year 2023 in Greenville, South Carolina).
Mergers & Acquisitions Law.
Non-Profit/Charities Law.
Tax Law (Lawyer of the Year 2010 and 2024 in Greenville, South Carolina).
Trusts and Estates (Lawyer of the Year 2018 in Greenville, South Carolina).

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

2022 Top Vote Recipient in the Upstate for Corporate Law – Mergers & Acquisitions.
2021, 2022, and 2023 Top Vote Recipient in the Upstate for Tax & Estate Planning Law.
2020 Top Vote Recipient in the Upstate for Tax & Estate Law.

Named to South Carolina Super Lawyers (2008-Present)

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)