SOUTH CAROLINA SUPREME COURT COMMISSION ON CONTINUING LEGAL EDUCATION & SPECIALIZATION COLUMBIA, SC TAXATION LAW SPECIALISTS (As of September 2018)

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1 SOUTH CAROLINA SUPREME COURT COMMISSION ON CONTINUING LEGAL EDUCATION & SPECIALIZATION COLUMBIA, SC TAXATION LAW SPECIALISTS (As of September 2018)

2 Anderson Edward A. Spitz Jones Law Firm, PA PO Box 987 Anderson, SC

3 Charlotte, NC Mark L. Richardson Culp Elliott & Carpenter, PLLC 4401 Barclay Downs Dr, Ste 200 Charlotte, NC

4 Charleston Scott Y. Barnes Haynsworth Sinkler Boyd, PA 134 Meeting Street, Third Floor Charleston, SC C. Michael Branham*** Young Clement Rivers, LLP PO Box Jennifer Williams Davis*** PO Box Giampiero Diminich Shumaker Loop & Kendrick, LLP 176 Croghan Spur Road, Suite 301 Charleston, SC J. James Duggan Duggan Law Firm, LLC 44 Markfield Avenue, Suite E Charleston, SC Shawn M. Flanagan Womble Bond Dickinson (US) LLP PO Box J. Michael Grant Grant & Kuyk, PC PO Box Paul M. Lynch Moore & Van Allen, PLLC PO Box Charleston, SC Michael G. Roberts* Turner Padget Graham & Laney, PA PO Box Charleston, SC F. Patricia Scarborough Evans Carter Kunes & Bennett, PA PO Box Lester S. Schwartz Lester S. Schwartz, Attorney at Law 708 Saint Andrews Boulevard PO Box Charleston, SC Irvin J. Slotchiver Slotchiver & Slotchiver, LLP 44 State Street Charleston, SC Kenneth F. Smith Womble Bond Dickinson (US) LLP PO Box John C. von Lehe, Jr. PO Box

5 Columbia Joseph Alton Bivens Finkel Law Firm LLC PO Box 1799 Columbia, SC Michael T. Brittingham** Nexsen Pruet, LLC PO Drawer 2426 Columbia, SC Jeff Z. Brooker The Brooker Law Firm, PA PO Box Frank W. Cureton*** Haynsworth Sinkler Boyd, PA PO Box William S. Elder Law Office of William S. Elder PO Box Randolph B. Epting*** Haynsworth Sinkler Boyd, PA PO Box Kenneth A. Janik PO Box Fred L. Kingsmore, Jr.* Nexsen Pruet, LLC PO Drawer 2426 Columbia, SC W. Verne McGough, Jr. McGough Law Firm, P.A. PO Box 115 Columbia, SC Alan J. Reyner, Jr.*** Barnes Alford Stork & Johnson, LLP PO Box 8448 Columbia, SC David W. Siddons*** Siddons Law Firm, PC 246 Stoneridge Drive, Suite 100 Columbia, SC David C. Sojourner, Jr. Sojourner, Caughman & Thomas, LLC PO Box Karen Hudson Thomas*** Sojourner, Caughman & Thomas, LLC PO Box Edward Kennedy White PO Box

6 Greenville Robert E. August* Merline & Meacham, P.A. PO Box Greenville, SC Joel A. Daniel*** Ogletree Deakins Nash Smoak & Stewart, PC PO Box 2757 Greenville, SC William L. Dennis Smith Moore Leatherwood, LLP 2 West Washington Street Suite 1100 Greenville, SC Randy E. Fisher*** Thomas, Fisher Sinclair & Edwards, P.A. PO Box 2248 Greenville, SC David A. Merline, Jr.*** Merline & Meacham, P.A. PO Box Greenville, SC Douglas B. O'Neal Merline & Meacham, P.A. PO Box Greenville, SC B. Joel Stoudenmire** Nexsen Pruet, LLC PO Drawer Greenville, SC Charles S. Verdin IV* Nelson Mullins Riley & Scarborough LLP Poinsett Plaza, Suite South Main Street Greenville, SC Richard A. Jones, Jr. Dobson Jones Ball Phillips & Bridges, PA PO Box 1923 Greenville, SC Arthur F. McLean III Haynsworth Sinkler Boyd, PA PO Box 2048 Greenville, SC Keith G. Meacham Merline & Meacham, P.A. PO Box Greenville, SC

7 Lexington W. Edward Howard, Jr.* 339 West Butler Street PO Box 278 Lexington, SC

8 Myrtle Beach Phillip Harley Albergotti Bellamy, Rutenberg, Copeland, Epps, Gravely & Bowers, P.A. PO Box 357 Myrtle Beach, SC James F. McCrackin PO Box 3939 Myrtle Beach, SC Thomas F. Moran PO Box 3939 Myrtle Beach, SC

9 Pawleys Island Ronald S. Gaynor Ronald S. Gaynor, PA PO Box 128 Pawleys Island, SC

10 Spartanburg S. Michael Pack, Jr. Dennis Shaw Drennan & Pack, LLC PO Box 891 Spartanburg, SC *Current Member, Taxation Law Specialization Advisory Board **Former Member, Taxation Law Specialization Advisory Board ***Former Chairman, Taxation Law Specialization Advisory Board 10