The North Carolina Board of CPA Examiners: A Licensed Professional User's Guide
January 10, 2025
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Merrill G. Jones, II
Business Attorney
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.
Merrill assists hemp industry clients with the formation of companies, including negotiation of operating agreements and buy-sell agreements, preparation and negotiation of hemp industry agreements, such as manufacturing agreements, as well as mergers and acquisitions and corporate finance.
Merrill has been a Certified Public Accountant since 1994.
Education
- J.D., Wake Forest School of Law, 1997. Articles Editor, Wake Forest Law Review, Moot Court Board.
- M.B.A., East Carolina University, 1993
- B.S., Wake Forest University, 1990
Representative Experience
- Representation of a CBD extraction and CBD product manufacturing company in a capital transaction with a large investor, as well as other corporate finance matters and industry-specific agreements.
- Representation of the seller of a large HVAC contractor in a sale of stock to a Fortune 500 company
- Representation of the seller of assets of a consumer goods brokerage and distribution company
- Representation of the seller of assets of large multi-facility optometry practice
- Representation of developer of student housing/retail facility in negotiation of construction contract
- Representation of general contractor in joint venture for proposal on large highway project
- Representation of general contractor in negotiation of joint venture and construction agreements for multiple school projects
- Representation of international manufacturing company in negotiation of a construction management contract for new manufacturing facility
Honors and Distinctions*
- The Best Lawyers in America, Best Lawyers®, 2013-2025
- "Legal Elite," Business North Carolina, Business, 2016, 2024
Professional and Community Affiliations
- American Bar Association — Forum: Construction Industry; Sections: Business Law; Taxation
- North Carolina Association of Certified Public Accountants
- North Carolina Bar Association — Sections: Business Law; Construction Law; Tax Law
- Ronald McDonald House of Eastern North Carolina (board member, 2015-2021, 2023-2025; President, 2019 and 2020; Executive Committee and Vice President, 2017)
Admitted to Practice
- North Carolina, 1997
- All state courts in North Carolina
About Me
"Do not waste time and energy worrying about things you cannot change. Instead, devote your time and energy to important matters that you can change." My father taught me this motto and set a really good example of how to live it.
Most of the clients I serve are closely held businesses and their owners. I admire these clients because they are willing to take the necessary risks and make the investments necessary to produce the goods and services we all enjoy in our communities.
* Please see the following websites for an explanation of the membership standards for the following recognitions: www.bestlawyers.com; businessnc.com/special-sections/legal-elite/; and www.superlawyers.com/north-carolina.
