Samuel P. Merlo

Areas of Practice:

Business Counseling
Construction Law
Debt Collection and Asset Recovery
Creditors' Rights
Financial Restructuring and Bankruptcy

Education:

New York University Law School, J.D.
St. John Fisher College, B.A.

Phone:

585-987-2835

Fax:

585-987-2935

Email:

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Status:

At a Glance:

Samuel P. Merlo is a partner in the firm, and a member of the Secured Lending and Financial Recovery, Real Estate Development, and Business and Finance Departments. He concentrates his practice in the business and commercial areas, which includes business mergers and acquisitions, commercial and construction litigation, consensual banking and business relationships, and asset retention counseling.

Representative Matters:

• Assisted clients in the formation of legal entities in Hong Kong and in negotiating and preparing acquisition agreements which resulted in their acquiring manufacturing facilities in the People's Republic of China in the cities of Shanghai and Suzhan. The legal documentation also included preparation of employment agreements, with restrictive covenants and assignment of intellectual property rights.

• Tangentially related were negotiations with accounting firms in both the USA and Hong Kong for presentation of seamless consolidating and consolidated profit and loss statements and cash flow projections.

• Successfully completed transaction whereby client sold his general partnership, which had a negative tax basis, in a large apartment complex and invoked an IRS Section 1031 Exchange. Assisted same client with the purchase of commercial businesses valued at over $11,000,000.

• Represented a multi-state business entity in its sale to a multi-national entity.

• Successfully completed the closure of an Estate, which was contested and not amicable. The Estate was a multi-million dollar Estate which included eight businesses and several properties.

• Assisted clients who own family businesses with their sale of that business and its equipment while minimizing sales tax risks and ensuring an equitable result for all parties involved.

Bar Admissions:

Mr. Merlo is admitted to practice in the State of New York and the U.S. Court of Appeals for the Second Circuit, and the U.S. District Court for the Western District of New York.

Professional Affiliations:

Mr. Merlo is a member of the American and New York State Bar Associations. He has chaired the Banking and Business Law Sections of the Monroe County Bar Association.

Other:

Mr. Merlo has written for the "Banking Law Journal" and has lectured for many years on banking, business, bankruptcy and commercial law topics for County and State Bar Associations and trade associations.