• Indiana

• Indiana University School of Law, J.D., 1979, cum laude
• University of Notre Dame, B.B.A., 1974
  

Michael is a member of Frost Brown Todd and practices out of the Indianapolis office. He concentrates his practice in the areas of employee benefits, federal and state tax, physician group representation and general business services. He is admitted to practice before the U.S. Tax Court.

Michael has given more than 50 speeches and presentations on topics related to employee benefits, HIPAA and other healthcare issues, federal and state income tax, income tax exemption, property tax, choice of business entity and audit inquiry letter responses.

Experience

Currently counsel to board which oversees large governmental retirement and welfare benefit plans

Assisted large closely held business with adoption of two group deferred compensation plans funded through rabbi trusts

Assisted large closely held business with successful submission to IRS under the Employee Plans Compliance Resolution System (EPCRS) to correct retirement plan operational defect that could have resulted in disqualification of plan

Assisted governmental benefit plan board with Social Security coverage referendum

Assisted large closely held business with restructuring of health benefits between insured and self insured components to meet IRS non-discrimination rules for self insured plans

Successfully represented Fortune 500 business in two Indiana income tax disputes involving taxation of sales shipped from Indiana warehouses to out-of-state customers

Awarded Indiana Certified Public Accountant (CPA) certificate, 1977

Previously worked on the tax and audit staffs of Peat, Marwick, Mitchell & Co., now KPMG, and audit staff of Coopers and Lybrand, now PricewaterhouseCoopers

• American Bar Association
• Indianapolis Bar Association, Health and Taxation Sections
• Indiana State Bar Association, Taxation Section, past Chair
• Indiana Benefits Conference, Board of Directors, 2004-2008; past Chair
• Indiana Tax Institute, past Co-Chair
• Indiana Taxation Institute, past Chair
• St. Thomas More Society, past President

Past

• Roman Catholic Archdiocese of Indianapolis, Policy, Procedures and Legal Matters Committee, 2004-present; Policy Committee, past Chair; Finance Council, 1993-2003, past Chair
• The Villages of Indiana, Inc., Board Member, 2009-present
• Boy Scouts of America, past Troop Committee Member and Merit Badge Counselor
• Downtowners Toastmaster's Club, past President
• 500 Festival Associate, past Committee Chair
• Indianapolis Symphonic Choir, past Board Member
• St. Pius X Catholic Church, past Parish Council Member
• Notre Dame Club of Indianapolis, past Officer and Event Chair
• United Way of Central Indiana, past Chair of Attorneys Division
• Youth Basketball, past Coach

HIPAA for the Human Resources Professional - Columbus, OH, 2011

Healthcare Reform:  What Employers Need to Know - Indianapolis, 2010

Multiemployer Pension Plan Withdrawal Liability - Basics and Current Issues Under the Pension Protection Act, Construction Advancement Program/Allied Construction Industries, Cincinnati, 2010

Current COBRA Issues, Indiana Chamber Webinar, 2009

The New COBRA Subsidy Rules, Indiana Chamber Annual Human Resource Conference & Expo, 2009