As a member of the Corporate Practice Group at Messner & Reeves, LLC, Mr. Merrill advises individuals, entrepreneurs and businesses with the many challenges they face, including choice of business entity and formation issues, the growth process, financing, general business matters, shareholder disputes, and business transactions such as asset and stock acquisitions and divestitures, and mergers.  Mr. Merrill uses his background in taxation to achieve the best outcome for clients, attending to each client's unique characteristics, goals and objectives.  Mr. Merrill also heads the firms Estate Planning practice where he advises individuals with respect to their estate planning needs, ranging from the creation of basic wills and trusts to insurance planning, and business succession planning.   These transactions range from the consolidation of ownership of closely held start up ventures, and equity raisings for growing businesses, to complete divestitures and public offerings in excess of $100 million.  Many of Mr. Merrill's clients are involved with real estate investment and development or simply desire to structure their real estate holdings to further their business goals or investment objectives.  Mr. Merrill also assists his clients in structuring to facilitate better risk management or operational management or integrate the client's holdings with their estate planning.