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Elaine Yap
Associate
Meridian
1320 Main Street
17th Floor
Columbia, SC 29201
1320 Main Street
17th Floor
Columbia, SC 29201
elaine.yap@nelsonmullins.com
Elaine is a member of our tax and benefits team, where she works on a variety of tax, employee benefits, and executive compensation matters, as well as assisting with benefits and executive compensation diligence in M&A transactions.
Elaine is a member of our tax and benefits team, where she works on a variety of tax, employee benefits, and executive compensation matters, as well as assisting with benefits and executive compensation diligence in M&A transactions.
Experience
The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.
Previous Professional Experience
- Judicial Intern and Extern, the Honorable J. Michelle Childs, U.S. Federal District Court (2019–2020)
- Summer Law Clerk, Nelson Mullins Riley & Scarborough (2019)
- Summer Judicial Intern, the Honorable S. Bernard Goodwyn, Supreme Court of Virginia (2019)
- General Counsel Spring Legal Extern, Samsung Electronics Home Appliances America (2019)
- Summer Law Clerk, South Carolina Legal Services (2018)
Educational Activities
- University of South Carolina School of Law
- Public Interest Law Society, Vice President (2018–2019)
- Diversity & Inclusion Task Force, President (2018–2020)
- Pro Bono Board Member
- Black Law Students Association member
Education
- Georgetown University Law Center, LLM, Taxation, Certificate in Employee Benefits (2025)
-
University of South Carolina School of Law,
JD,
cum laude
(2020)
- Staff Development Editor, ABA Real Property, Trust and Estate Law Journal
-
College of William and Mary,
BA,
International Relations
(2017)
Minor: History
Admissions
- South Carolina
The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.
Previous Professional Experience
- Judicial Intern and Extern, the Honorable J. Michelle Childs, U.S. Federal District Court (2019–2020)
- Summer Law Clerk, Nelson Mullins Riley & Scarborough (2019)
- Summer Judicial Intern, the Honorable S. Bernard Goodwyn, Supreme Court of Virginia (2019)
- General Counsel Spring Legal Extern, Samsung Electronics Home Appliances America (2019)
- Summer Law Clerk, South Carolina Legal Services (2018)
Educational Activities
- University of South Carolina School of Law
- Public Interest Law Society, Vice President (2018–2019)
- Diversity & Inclusion Task Force, President (2018–2020)
- Pro Bono Board Member
- Black Law Students Association member
Media
Insights
| Transgender Youth and Access to Healthcare, Author (June 20, 2022) |
| 40 Years After Vincent Chin, Co-Author (May 18, 2022) |
| E-Discovery: Slack Data in Federal Litigation, Lexis Nexis – Practical Guidance, Co-Author (July 14, 2021) |
| Recent Federal and State Government Impact on the LGBTQ+ Community, Co-Author (June 14, 2021) |
| Recent Developments in the New Administration Impacting the LGBTQ+ Community, The National Law Review, Author (Feb. 8, 2021) |
Alerts
| DOL Relaxes Certain Self-Correction Rules for Tax-Qualified Retirement Plans, Additional Nelson Mullins Alerts, Co-Author (Jan. 22, 2025) |
| 2025 Cost-of-Living Adjustments for Benefit Plans, Comp and Benefits Brief, Co-Author (Nov. 15, 2024) |
| IRS Reminder: Deadlines Extended for Retirement Plan Amendments but Compliance Still Required, Additional Nelson Mullins Alerts, Co-Author (Sept. 25, 2024) |
| Managing the Impacts of the Change Healthcare Cyberattack, Privacy & Data Security Alert, Co-Author (April 26, 2024) |
| ERC Voluntary Disclosure Program, Comp and Benefits Brief, Author (Dec. 27, 2023) |
Blogs
| Significant Tax Provisions of the One Big Beautiful Bill Act, Tax Reports, Co-Author (July 17, 2025) |
| FDA Convenes Medical Device Workshop Focused on Artificial Intelligence and Machine Learning Transparency, Healthcare Essentials, Co-Author (Oct. 26, 2021) |
Recognitions
The bar rules of some states require that the standards for an attorney's inclusion in certain public accolades or recognitions be provided. When such accolades or recognitions are listed, a hyperlink is provided that leads to a description of the respective selection methodology.
- S.C. Supreme Court Pro Bono Honor Roll (2021,2022)
- University of South Carolina School of Law
- Claude N. Sapp Award
- Pro Bono Outstanding Service Award (2020)
- CALI Award in Conflicts of Laws Fall (2019)
Community
- Transitions Homeless Recovery Center
- Volunteer Income Tax Assistance
- Probate Court Guardian Ad Litem
- Member, Zeta Phi Beta Sorority, Inc.
Elaine is a member of our tax and benefits team, where she works on a variety of tax, employee benefits, and executive compensation matters, as well as assisting with benefits and executive compensation diligence in M&A transactions.
Experience
The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.Previous Professional Experience
- Judicial Intern and Extern, the Honorable J. Michelle Childs, U.S. Federal District Court (2019–2020)
- Summer Law Clerk, Nelson Mullins Riley & Scarborough (2019)
- Summer Judicial Intern, the Honorable S. Bernard Goodwyn, Supreme Court of Virginia (2019)
- General Counsel Spring Legal Extern, Samsung Electronics Home Appliances America (2019)
- Summer Law Clerk, South Carolina Legal Services (2018)
Educational Activities
- University of South Carolina School of Law
- Public Interest Law Society, Vice President (2018–2019)
- Diversity & Inclusion Task Force, President (2018–2020)
- Pro Bono Board Member
- Black Law Students Association member
Education
- Georgetown University Law Center, LLM, Taxation, Certificate in Employee Benefits (2025)
-
University of South Carolina School of Law,
JD,
cum laude
(2020)
- Staff Development Editor, ABA Real Property, Trust and Estate Law Journal
-
College of William and Mary,
BA,
International Relations
(2017)
Minor: History
Admissions
- South Carolina
Practice Areas
Insights
| Transgender Youth and Access to Healthcare, Author (June 20, 2022) |
| 40 Years After Vincent Chin, Co-Author (May 18, 2022) |
| E-Discovery: Slack Data in Federal Litigation, Lexis Nexis – Practical Guidance, Co-Author (July 14, 2021) |
| Recent Federal and State Government Impact on the LGBTQ+ Community, Co-Author (June 14, 2021) |
| Recent Developments in the New Administration Impacting the LGBTQ+ Community, The National Law Review, Author (Feb. 8, 2021) |
Alerts
| DOL Relaxes Certain Self-Correction Rules for Tax-Qualified Retirement Plans, Additional Nelson Mullins Alerts, Co-Author (Jan. 22, 2025) |
| 2025 Cost-of-Living Adjustments for Benefit Plans, Comp and Benefits Brief, Co-Author (Nov. 15, 2024) |
| IRS Reminder: Deadlines Extended for Retirement Plan Amendments but Compliance Still Required, Additional Nelson Mullins Alerts, Co-Author (Sept. 25, 2024) |
| Managing the Impacts of the Change Healthcare Cyberattack, Privacy & Data Security Alert, Co-Author (April 26, 2024) |
| ERC Voluntary Disclosure Program, Comp and Benefits Brief, Author (Dec. 27, 2023) |
Blogs
| Significant Tax Provisions of the One Big Beautiful Bill Act, Tax Reports, Co-Author (July 17, 2025) |
| FDA Convenes Medical Device Workshop Focused on Artificial Intelligence and Machine Learning Transparency, Healthcare Essentials, Co-Author (Oct. 26, 2021) |
The bar rules of some states require that the standards for an attorney's inclusion in certain public accolades or recognitions be provided. When such accolades or recognitions are listed, a hyperlink is provided that leads to a description of the respective selection methodology.
- S.C. Supreme Court Pro Bono Honor Roll (2021,2022)
- University of South Carolina School of Law
- Claude N. Sapp Award
- Pro Bono Outstanding Service Award (2020)
- CALI Award in Conflicts of Laws Fall (2019)
- Transitions Homeless Recovery Center
- Volunteer Income Tax Assistance
- Probate Court Guardian Ad Litem
- Member, Zeta Phi Beta Sorority, Inc.
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