Samuel P. Merlo

Retired Partner

Samuel P. Merlo

Retired Partner


Direct: 585-987-2835
Fax: 585-445-2335

At a Glance

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


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


New York University Law School, J.D.

St. John Fisher College, B.A.

Bar Admissions

State of New York

United States Court of Appeals for the Second Circuit

United States District Court for the Western District of New York

Key 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.

Professional Affiliations

  • Member of the American and New York State Bar Associations.
  • Past Chair of the Banking and Business Law Sections of the Monroe County Bar Association.
Practice Areas: Business Counseling • Construction Law • Creditors' Rights • Debt Collection and Asset Recovery • Financial Restructuring and Bankruptcy