Megan McCage

Megan McCage is a Director at Merit Advisors in the Property Tax practice in addition to being the Head of Property Tax Personnel and Training. Megan leads a team of dedicated consultants focused on adding value to each client’s portfolio by minimizing annual property tax liabilities and ensuring accurate valuations. With client assets in almost every state, she brings unmatched technical expertise to Merit’s clients.

Before joining Merit in 2006, Megan was employed at Chesapeake Energy as a Senior Accountant Assistant.

Megan earned a Business Administration Degree from Texas Women’s University. She is an active member of the Institute for Professionals in Taxation and the Oklahoma Association of Tax Representatives.

Chase Ezell

Chase Ezell is a Director at Merit Advisors leading the Severance Tax practice. Chase works with oil and gas companies in several states to reduce their severance tax liabilities, manage risk and ensure their compliance with state regulations and reporting requirements. Chase’s scope of services includes ongoing deduction and incentive identification, refund reviews to recoup overpaid tax, compliance, and full outsourcing services.

Prior to joining Merit, Chase led the severance tax practice at Alvarez & Marsal. Previously, he was a Severance Tax Manager at Ernst & Young, where he also led sales and use tax engagements for many oil and gas clients.

Chase earned his Bachelor of Science in Finance from Louisiana State University. He is an Accredited Petroleum Accountant (APA) as well as an active member of the Council of Petroleum Accountants Societies (COPAS), and he has presented at several local COPAS events in Texas and Oklahoma.

Marshall Green

Marshall Green is a Director at Merit Advisors, where he leads the firm’s business development efforts.

He joined Merit in 2025 after more than 15 years in institutional equity sales. Most recently, Marshall served as a Vice President in the investment banking division at UBS, managing relationships with institutional investors and senior executives at publicly traded companies. Earlier in his career, he worked at a boutique oil and gas investment bank in Chicago and began his career trading commodity futures at the Chicago Board of Trade.

Marshall earned a Bachelor of Arts in Political Science from Auburn University.

Luke Reese, CMI

Luke Reese is a Director at Merit Advisors in the Sales and Use Tax practice. Luke specializes in audit defense, refund recovery, use tax compliance, and tax planning for clients across the oil and gas and petrochemical industries. He also works with other manufacturers, contractors and renewable energy providers.

Through his 10 years of experience in sales and use tax, Luke has acquired extensive knowledge of oil and gas operations, which he uses to maximize tax savings and value created for his clients. He cultivates long-term relationships with his clients and constantly seeks opportunities to add value to their organizations. Luke also maintains excellent working relationships with auditors and more senior officials across numerous taxing authorities. This foundation of trust has led to a high success rate on audit reductions and refund savings. As a leader in the Sales and Use Tax practice, Luke is dedicated to developing his team and fostering a commitment to exceptional client service across all levels of the practice.

Prior to joining Merit in 2018, Luke worked at Ryan, LLC, where he served as project lead on multiple high-profile audit and refund engagements for exploration and production companies, drilling contractors, and midstream gathering and natural gas processors.

Luke earned his Bachelor of Science in Finance from Louisiana State University. He is a Certified Member of the Institute of Professionals in Taxation (CMI) and currently serves as the Oil and Gas instructor for the Sales Tax School II, which teaches advanced topics in sales and use tax to experienced tax professionals.

Steven Carlile

Steven Carlile is a Director of Tax Technology at Merit Advisors, where he helps clients in the energy industry unlock hidden value and optimize their financial performance. Steven brings a deep understanding of the energy value chain, from exploration and production to midstream and downstream operations. Leveraging proprietary technology and a collaborative approach, he works closely with clients to identify opportunities, mitigate risks and drive sustainable growth. Steven’s expertise in state and local tax regulations ensures that clients maximize their savings and achieve their financial goals.

Steven earned his bachelor’s degree in Economics from Oklahoma State University. As someone who is passionate about empowering others to harness the power of data analytics, Steven co-leads the Oklahoma Alteryx User Group, fostering a community where professionals can enhance their data analytics skills and explore the full potential of Alteryx software.

Michael Rivera

Michael Rivera is a Director at Merit Advisors. He specializes in driving project execution, leading complex consulting engagements, and building long-term client relationships that support growth and sustained value creation.

Michael brings over 10 years of consulting experience, with a strong focus on federal incentives and value-added advisory services for middle-market and large corporate clients. He has led full project life cycles, from scoping and planning through delivery, collaborating closely with executive stakeholders to align tax incentive strategies with broader business objectives and growth plans. Known for his client-first approach, Michael partners with organizations to uncover opportunities, simplify complex requirements, and deliver clear, actionable recommendations that resonate with both finance and operations teams. His background also includes business development experience in the Oil and Gas industry, where he developed and managed financial models for the firm. 

Michael holds a Bachelor of Business Administration in Economics from Sam Houston State University and is currently pursuing a Master of Business Administration at his alma mater.