ࡱ> @C?Y /bjbj[[ .,9 \9 \/ >>>>>RRRRnR(<w(y(y(y(y(y(y($4+-b(>(>>(>>w(w(:o@`p)j5^ c((0(.L.L.L.>%(((L. > : Tax Law Section SPEAKER BIOGRAPHIES Douglas ONeal Merline & Meacham, P.A. Greenville, SC Douglas ONeal is an Associatein the firm of Merline & Meacham, P.A. Professional Qualifications Certified Specialist Taxation Law Certified Specialist Estate Planning and Probate Law ProfessionalAssociations and Memberships American Bar Association (Member) South Carolina Bar - Probate, Estate Planning and Trust Section (Member) South Carolina Bar - Tax Law Section (Member) Greenville County Bar Association (Member) Greenville Estate Planning Council (Member) Greenville Estate Planning Study Group (Member) Rotary Club of Greenville (Member) Honors and Achievements Listed in HYPERLINK "http://www.superlawyers.com/about/selection_process.html" \t "_blank" Super Lawyersmagazineas a Rising Star (2013) and (2015) Recipient of the American Jurisprudence Awards in Corporate Taxationand Limited LiabilityCompany Planning at the University of SouthCarolina School of Law Recipient of the Richard B. Stephens Scholarship in Graduate Tax atthe University of FloridaLevin College of Law Education University of Florida Levin College of Law, (LL.M) Taxation(2008) Graduate Editor for the Florida Tax Review University of South Carolina School of Law, (J.D.)(2007) Senior Articles Editor of theABA Real Property, Probate & Trust Journal Member of the Moot Court Bar Furman University, (B.A.) History (2002) Publications A Guide to Decanting, South Carolina Lawyer (November 2014) E. Marie Monroe (Course Planner) Merline & Meacham, P.A. Greenville, SC Mrs. Monroe is an Associatein the firm of Merline & Meacham, P.A. since 2001. She is listed in the book The Best Lawyers in America in the fields of Business Organizations andClosely Held Companies and Family Businesses Law. She received her Bachelor of Arts Degree,cum laude, from the Bowdoin College, her Juris Doctor Degree, cum laude,from the University of South Carolina School of Law, and her Master of Laws in Taxation Degree from the New York University School of Law.She is also a member of the Greenville Estate Planning Council.She was aResearch Editor of the ABA Real Property, Probate and Trust Journal and was a member of the Order of Wig and Robethe University of South Carolina School of Law. While at the University of South Carolina School of Law, Mrs. Monroewas the recipient of the American Jurisprudence Award in the areas of Merger andAcquisitions and Business Crimes. She was also the recipient of the Arthur B. Custy Tax Award. Eugene (Gene) Parrs Harvey & Battey, P.A. Beaufort, SC Eugene Parrs is a shareholder in Harvey & Battey, P.A. in Beaufort, South Carolina. He is admitted to practice in SC, NY, NC, GA, and FL. He graduated from Brown University in 1967 and was a captain in the USAF (1967-1971). He graduated from the Syracuse University College of Law in December 1973, magna cum laude and was elected to the Order of the Coif. Mr. Parrs was a partner in the Woods Oviatt Gilman LLP law firm in Rochester, New York and practiced there from 1974 through 1993. In 1993 he started his own firm, Parrs Perotto and Magee, LLP in Rochester, NY. Mr. Parrs limits his practice to estate planning and business law. He moved to South Carolina fifteen years ago when he joined Harvey & Batty, P.A. He lives in Hilton Head, SC with his wife of 43 years, Noreen. J. Aaron Nelson Merline & Meacham, P.A. Greenville, SC J. Aaron Nelson, Jr. is a 2008 Cum Laude graduate of The Citadel, with a Bachelor of Science in Business Administration: Accounting. He then attended The Charleston School of Law where he received his Juris DoctorMagna Cum Laude in 2011. In 2012 he graduated from the University of Florida Levin College of Law with a Masters of Laws in Taxation. Mr. Nelson is the owner of The Nelson Law Firm of Bluffton, LLC and is of counsel at Merline & Meacham, P.A. in Greenville. He frequently speaks around the state on various estate planning, probate, trust, and tax topics. He has recently published two articles in the South Carolina Lawyer one article on trust decanting and another on individual retirement accounts. His practice focuses predominantly on estate planning, probate administration, business formation and representation of clients before the Internal Revenue Service and South Carolina Department of Revenue. He and his wife, Elizabeth, live in Bluffton and have a daughter, Annie, and two English labs, Ashley and Cooper. Milton G. Kimpson S.C. Department of Revenue Columbia, SC Milton Kimpson received a B.S. degree in Economics from Wofford College, Spartanburg, South Carolina, in 1983, and his law school degree from the Emory University School of Law, Atlanta, Georgia, in 1986. From 1987 to 1991, he served in the United States Army as a member of the Judge Advocate General's Corps (JAGC), stationed at Fort Sill, Oklahoma, and Fort Jackson, South Carolina, performing duties as a legal assistance officer and military prosecutor. Milton left the active Army for private practice in 1992 at Johnson, Toal & Battiste, P.A., and later as a partner in Gerald and Kimpson, P.A. After establishing Milton G. Kimpson, P.A., he left private practice and was employed by the South Carolina Department of Revenue as a staff attorney in 2003. 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