Michael is a partner in the Private Wealth practice and a member of the Tax-Exempt & Charitable Organizations industry team. He guides families and individuals of high net worth through sophisticated wealth transfer planning, federal and state wealth transfer taxation, business succession planning, charitable giving, and probate and estate administration. Michael assists clients to preserve family wealth, family values, business interests, and legacy assets. Michael helps his clients refine estate plans and conduct strategic wealth transfer planning. He has particular experience assisting clients with grantor-retained annuity trusts funded with assets including publicly traded securities, closely held businesses, and holding companies. Michael works with family-owned and closely held business owners on business succession planning and liquidity planning. He advises clients on shareholders agreements, lifetime gifting, life insurance planning, and management and control transition. His experience also includes estate planning for non-resident aliens, international wealth transfer planning, and lifetime and testamentary charitable planning.
In addition to representing individuals, Michael advises tax-exempt entities such as public charities, private operating foundations, and private grant-making foundations. Michael advises these mission-driven organizations on issues such as private foundation excise taxes, corporate governance, and various tax compliance requirements.
Michael lends his expertise to a wider audience by authoring articles appearing in national publications such as Estate Planning, Trusts and Estates, and Taxation of Exempts. Prior to attending law school, he was a development officer for Darlington School in Rome, Georgia, an independent, coeducational, college preparatory school, serving high school boarding and day students in pre-kindergarten through twelfth grade.