Randolph B. Epting

Shareholder  |  Columbia

Meet Randy

A Certified Specialist in taxation law, Randy Epting is also a CPA who uses his tax background to structure successful mergers and acquisitions. He has been lead counsel in transactions ranging in size from $1 million to more than $550 million.

At Haynsworth Sinkler Boyd, Randy helps clients decide on acquisition strategy—including the most tax-advantaged structure under the Internal Revenue Code—then continuing to assist in negotiating the acquisition and closing the deal.

Throughout his career, Randy has represented large, multinational businesses, as well as local and regional business. He has been actively involved in numerous international joint ventures and acquisitions in Canada, Mexico, South America, Europe and Asia.

He served on the South Carolina Board of Accountancy for 11 years, including two years as Chairman.

Prior to Haynsworth Sinkler Boyd, Randy worked with Price Waterhouse in Dallas, TX and J.W. Hunt and Company in Columbia, SC.


  • •  Represented a multi-national client in disposing of a non-strategic division for $280 million
  • •  Represented a multi-national client in buying out partner in a world-wide business for $143 million
  • •  Represented a multi-national client in three acquisitions totaling approximately $550 million, allowing the client to grow significantly in a market segment identified in its strategic plan. One of the acquisitions was majority owned by a private equity firm, and the other two were owned by the founders.
  • University of South Carolina, J.D., 1980
  • Clemson University, B.S., 1977
  • South Carolina, 1980
  • U.S. District Court, South Carolina, 1983
  • U.S. Tax Court, 1992
Honors and Awards
  • The Best Lawyers in America© Corporate Law (2007-2022), Mergers and Acquisitions Law (2009-2022) and Tax Law (2005-2022)
  • International Financial Law Review 1000 United States Highly Regarded in M&A - South Carolina (2018-2020)
  • Chambers USA Corporate/M&A (2016-2018)
  • Best Lawyers® 2018 Corporate Law “Lawyer of the Year” Columbia
  • Best Lawyers® 2016 Tax Law “Lawyer of the Year” Columbia
  • Columbia Business Monthly "Legal Elite of the Midlands Top Attorney Vote" Corporate Law, Mergers & Acquisitions 2020
  • Columbia Business Monthly "Legal Elite of the Midlands" Corporate Law, Mergers & Acquisitions Law (2019-2020) and Tax & Estate Law 2020
  • Order of the Wig and Robe
Professional and Civic Activities
  • Junior Achievement of Greater South Carolina, Board of Directors (2008-2014)
  • Medical University of South Carolina, Board of Visitors (2001-2002)
  • Richland County Bar Association
  • South Carolina Association of Certified Public Accountants
  • South Carolina Bar, former Chairman of Tax Advisory Specialization Board