Merlyn E. Brehm, age 92 of Holland, Ohio, and formerly of Delta, passed away peacefully at Kingston Residence of Perrysburg on January, 16, 2013.  Born September 3, 1920 in Zone Ohio, he was the eldest child of Harold and Stella (Eicher). He graduated from Wauseon High School in 1938. After graduating from high school and moving to Delta, he farmed until illness forced him to retire and retrain as an accountant.  Merlyn received his training and Diploma of Accountancy from the LaSalle Extension University of Chicago, IL.   He was employed for several years as Office Manager at Roth Pontiac, and also maintained a private practice with offices in Toledo and Swanton as a Public Accountant, specializing in farm taxes. In 1984, he passed the Treasury Examination, and obtained status with the Internal Revenue Service as an Enrolled Agent.  He was an active member of the Public Accountant Society of Ohio serving in several offices, including President.  During his tenure as President he wrote monthly articles for their Monthly Publications, two of which won awards from the National Society of Public Accountants. Also during this time, Ohio Governor Gilligan appointed him to a term on the Accountancy Board of Ohio.  He retired from accounting in 2007.  Merlyn was an avid reader being especially interested in the Civil War and World War II. He enjoyed traveling, working in his yard, visiting with friends and spending time with family. In his later years, Merlyn resumed his friendship with Lauber Hill Reformed Mennonite Church and its members.  He was married to Ruth Krauss in 1942, and had three daughters, Sandra, Cheryl and Rebecca. In 1976, he married Mary Ness and she preceded him in death, later he married Diane Mohn in 2008 and she survives.  Along with his wife, he is survived by his daughters, Cheryl (Gary) Truckor of Metamora and Rebecca Brehm of Delta; 7 grandchildren and 9 great grandchildren. Merlyn is also survived by his brothers, Lowell Brehm of Delta, Calvin (Lee) Brehm of Archbold, and sister in law, Lauretta Brehm of Delta.  He was preceded in death by his parents, first wife, Ruth, wife Mary, daughter, Sandra (Drennan), granddaughter, Nicole, brother, Leland and a sister Lois (Ament).  In lieu of flowers, the family requests that contributions be made to Hospice of Northwest Ohio, 30000 E. River Rd., Perrysburg, OH 43551 in his memory.  Visitation will be held from 5-8 PM on Friday, January 18, 2013 at Barnes Funeral Chapel, 5825 St Hwy 109 in Delta.  Services will be held at 10:00 AM on Saturday, January 19, 2013 at Reformed Mennonite Church at Lauber Hill, on Co Rd 21 in Archbold, OH with James Basinger officiating.  Interment will follow at Lauber Hill Cemetery, in Archbold.

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