Merrill's practice experience encompasses a broad range of business law matters, including start-up businesses, business transfers and acquisitions, transactional matters, and tax matters. He has extensive experience representing contractors, design professionals, and project owners in drafting and negotiating construction, design, and design/build contracts. His practice also includes the representation of health care organizations and their owners in corporate, transactional, and merger and acquisition matters. He has been rated by his peers as being "preeminent" in his respective fields of law. Merrill has been a Certified Public Accountant since 1994.