In the course of structuring plans to transfer wealth in the most tax-efficient manner possible, Michael encourages his clients to consider the non-tax implications their planning will have on their families and business partners.
Michael also acts as corporate counsel to numerous private companies, advising them on a wide range of business matters, from entity formation and structuring to sale of the company to third party buyers and outside investors.
Areas of Concentration
- Multi-generational wealth preservation and tax planning
- Sophisticated estate planning, life insurance planning and funding strategies
- Business and succession planning
- Charitable planning giving
- Estate and trust administration
- Probate matters and complex post-mortem tax planning
- Captive insurance companies
- Installment sales to Intentionally Defective Grantor Trusts
- Grantor Retained Annuity Trusts (GRATs)
- Qualified Personal Residence Trusts (QPRTs)
- Irrevocable Life Insurance Trusts (ILITs)
- S corporations
- Limited liability companies (LLCs) and limited partnerships
- Property tax and real estate tax issues
Professional & Community Involvement
- Board Member, Juvenile Diabetes Research Foundation of Orange County
- Member, Orange County Bar Association, Tax and Trusts & Estates Section
Awards & Recognition
- Listed, Super Lawyers Magazine, Southern California Super Lawyers, “Rising Star,” 2013 and 2014. Only 2.5% of the attorneys under age 40 in Southern California are selected for this honor.
LL.M., With High Distinction, Loyola Law School, Los Angeles, 2004
- First Honors Award, Partnership Tax I
- First Honors Award, Corporate Tax II
- First Honors Award, Income Tax III (Property)
J.D., Loyola Law School, Los Angeles, 2000
- Senior Note & Comment Editor and Staff Writer, International & Comparative Law Review
- Dean’s Honor List
- First Honors Award, Sports Law
B.A., Columbia University, 1996
- Dean’s List
- Men’s Basketball
- Columbia College Young Alumni Association
- Structured sale of business entity valued at $9 million to an intentionally defective grantor trust for the benefit of the business owner’s children in return for a self-cancelling installment note.
- Arranged acquisition of $30 million life insurance policy by an irrevocable life insurance trust (ILIT) via a split dollar agreement.
- Structured sale of real estate entity valued at $30 million via a private annuity to an intentionally defective grantor trust for the benefit of the business owner’s children.
- Advised client on tax implications of $30 million purchase where property was held subject to a tenancy-in-common arrangement.
- Advised client on purchase of $10 million commercial real property in a transaction that qualified as a tax deferred “1031 like-kind exchange.”
- Merged 15 California securities limited partnerships valued in excess of $250 million into two Delaware series securities limited partnerships in tax-free roll-up.
- Advised client on the tax implications of unwinding complex partnership and trust structure in order to recover more than $20 million of misappropriated funds.
- Represented client seeking “innocent spouse” relief in Tax Court, and such was granted.
- Congressional Legislative Intern, U.S. Congress, 46th District Office, Garden Grove, California, 1995-1996
Articles, Lectures & Publications
- Author, “The New Tax Act Benefits,” Orange County Business Journal, February 2011
- Co-Author, “Estate Planning in 2010 and 2011: Navigating Without a Compass,” Orange County Business Journal, September 2010
- Co-Author, “Defensive Tax Planning Strategies,” Orange County Business Journal, September 2009
- Author, “Tax Consequences of Accepting Warrants in Loan Transactions,” Orange County Business Journal, August 2008
- Author, “Protecting S Corporation Assets from Business Liabilities,” Orange County Business Journal, September 2008
Admitted to Practice
- U.S. Tax Court