Merline & Meacham, P.A.

09/19/2026

One question surviving spouses face is how to file their federal income tax returns for the year of their spouse’s death. For purposes of the final return, the tax year begins on Jan. 1 and ends on the date of death. The return is due on April 15 of the following calendar year unless the executor requests an extension. A surviving spouse generally can file a joint return with the deceased spouse for that year. Often, filing jointly provides tax savings, including a lower tax rate and larger deductions and credits. But filing separately sometimes may produce a better result because of the couple’s particular mix of income, deductions and other tax attributes. Contact us for more information.

https://merlineandmeacham.com/2026/09/03/if-your-spouse-died-this-year-should-you-file-a-joint-federal-tax-return-next-april-2/

09/18/2026

There is no Community Baby Shower without a community willing to show up. 🤍

Today, we want to take a moment to say THANK YOU to the businesses, organizations, and individuals who have helped make this day possible.

Your generosity doesn't just help us pull off an event. It helps us create a day where mothers who are walking through a season of need can feel seen, supported, and celebrated.

A very special thank you to The Venue on Locust Hill for generously giving us a beautiful space to gather our mothers, volunteers, donations, and community together.

And to Swamp Rabbit Moving—thank you for taking on the behind-the-scenes work of storing and delivering the incredible amount of donated goods that have come through our doors. Your generosity has made a huge difference in what we're able to provide to these mothers.

To every sponsor who gave financially, donated goods, offered a service, provided a space, lent a hand, or simply believed in what we're doing:

Thank you for believing mothers are worth showing up for.

We are so grateful for this village.

And Saturday, we get to see what all of that generosity becomes. 🤍



A special thank you to all of our sponsors who help make this possible:

The Venue On Locust Hill
Swamp Rabbit Moving
Merline & Meacham Law Firm
Reproductive Journey
Wellness Womb
GVL Doula Besties

09/17/2026

Sole proprietors: Are you on top of your federal tax obligations? Even if your business is small, tax compliance and planning are a big deal.

In addition to reporting business income and expenses, you may owe self-employment tax and need to make quarterly estimated payments. You might also need an employer identification number (for example, if you hire employees). State and local income, sales, payroll, and other tax requirements may apply, too. Careful planning can help you maximize deductions and choose the right retirement plan for your situation.

Contact us to learn more about the tax aspects of being a sole proprietor, including the reporting and recordkeeping requirements.

https://merlineandmeacham.com/2026/09/03/tax-essentials-for-sole-proprietors-2/

09/15/2026

Earlier this month, Phillip J. Martin, a shareholder at Merline & Meacham, P.A., joined a panel hosted by UBS Financial Services to discuss the critical but frequently overlooked human side of estate planning.

While technical frameworks and tax strategies are vital pillars of what we do at Merline & Meacham, P.A., a true legacy is ultimately shaped by how a plan impacts the people left behind. In our client meetings, we dive into the complex family dynamics that paperwork alone cannot solve:

• Navigating tough conversations: Will your family be caught off guard by your
decisions, or have you proactively shared your vision with them?
• Fair vs. equal: How do you balance sibling relationships while avoiding future conflict among heirs?
• Structuring intentions: Could spending limits or clearly defined philanthropic goals protect both your wealth and your beneficiaries?
• Unspoken expectations: What values or expectations are attached to the
money you pass down?

Phillip’s takeaway perfectly captures our firm's philosophy “Clarity is kindness.” The most compassionate thing you can do for your family is to eliminate ambiguity.

Thank you to the team at UBS for hosting this vital conversation, and to fellow panelists Liam McCormick, Lans Slack, Laura Moore, and Andrew Moore for sharing their valuable perspectives.

09/15/2026

Merline & Meacham, P.A. is a proud sponsor of Holding Mothers Nonprofit Annual Community Baby Shower. Holding Mothers Nonprofit is a group of Upstate SC women and professionals who share a passion for supporting mothers in our community. They believe when moms are healthy, supported, and thriving, entire communities flourish. If you are interested in their services, donating, or volunteering contact [email protected].

The countdown is on. ⏳🤍

Behind the scenes, we're getting ready for a room full of mothers.

Tables are being planned.
Donations are being collected.
Volunteers are preparing.
Resources are being gathered.

There is still time to:

→ Donate
→ Share our posts
→ Invite a business or organization to partner with us

But we're officially in the final stretch.

**One week. One community. So many mothers.**

Let's make sure they know their village showed up. 🤍

A special thank you to all of our sponsors who help make this possible:
The Venue On Locust Hill
Swamp Rabbit Moving
Wellness Womb
GVL Doula Besties
Reproductive Journey
Merline & Meacham Law Firm

09/14/2026

As property values continue to rise, homeowners with large estates may be looking for ways to preserve family wealth while minimizing future estate tax exposure. One option is a qualified personal residence trust (QPRT). This irrevocable trust allows you to transfer ownership of your home to it while retaining the right to live in the home for a specified number of years. When you transfer the home, it’s generally removed from your taxable estate at a reduced gift tax cost. But a QPRT has drawbacks. For example, if you die before the term expires, the home is generally included in your taxable estate, largely eliminating the intended estate tax benefits. Contact us for more details.

https://merlineandmeacham.com/2026/09/03/a-qprt-may-be-the-right-home-for-your-primary-or-secondary-residence-2/

09/13/2026

Happy Grandparents Day from all of us at Merline & Meacham, P.A.

Grandparents are the anchors of our families, sharing wisdom and love, and passing down core values and stories that shape generations. Today, we celebrate the incredible impact they have on our lives.

At Merline & Meacham, P.A., we also know that loving your family means taking proactive steps to protect their future. Whether it is setting up a legacy plan, securing educational trusts for grandchildren, or ensuring peace of mind with strategic estate planning, we are here to provide the legal framework necessary to secure your family's future.

Thank you to all the grandparents, making the world a wiser, kinder place!

09/11/2026

09/10/2026

Your employees use Form W-4, “Employee’s Withholding Certificate,” to tell you how much federal income tax to withhold from their pay. Most forms are routine, but an altered certificate, unusual accompanying statement or IRS lock-in letter may require special handling.

Employers generally aren’t responsible for verifying the information employees provide on W-4 forms. However, you must reject invalid forms, apply proper withholding rules when no valid form is on file and follow IRS withholding instructions. Reviewing your payroll procedures now can help prevent costly errors. Contact us for guidance on W-4 compliance and other payroll withholding issues.

https://merlineandmeacham.com/2026/08/26/when-an-employees-form-w-4-raises-red-flags/

09/08/2026

Recent tax law changes made the New Markets Tax Credit permanent. This program encourages private investment in economically distressed communities by offering federal income tax credits to qualifying investors.

If your business invests in a certified community development entity (CDE), you may be eligible for a credit equal to 39% of your investment over seven years. Alternatively, your business may benefit indirectly by receiving CDE financing for renovations, equipment, expansion or other eligible projects in qualifying low-income communities.

Contact us to learn more. We can help you estimate the potential tax or financing benefits and comply with the applicable requirements.

https://merlineandmeacham.com/2026/08/26/could-the-new-markets-tax-credit-benefit-your-business/