University of Notre Dame Dulac, B.B.A. Accounting, Member Beta Alpha Psi, 1970
Syracuse University Law School, J.D., Member Justinian Honorary Law Society, 1973
Boston University, L.L.M,. Taxation, 1980

State of New York, 1974
United States Tax Court, 1980
Commonwealth of Pennsylvania, 1992
United States District Court for the Northern District of New York, 1979
United States Supreme Court, 1984

Mr. Mertens joined Coughlin & Gerhart, L.L.P. in 1980 and is a Partner in the firm. Mr. Mertens' practice is concentrated in the area of formation of business entities and tax planning for business transactions, pension and employee benefit matters, formation and operation of non-profit organizations, Elder Law, estate planning and administration.

Mr. Mertens is a Member of the New York State Bar Association and a former contributing author to the New York State Bar Journal. He is a Member and former Treasurer of the Broome County Bar Association.  Mr. Mertens is an adjunct professor of Taxation at Binghamton University’s School of Management.