Redefining possible. The Associates provides bankruptcy and restructuring services to businesses and individuals with complex financial problems as well as assists people with real estate, divorce and family law related issues. Founded by David Lloyd Merrill, Esquire, a Martindale AV-Rated and Avvo 10 (Superb) rated attorney with over 22 years of experience, The Associates is dedicated to providing creative solutions and excellent service to each and every client we work with.