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Biography

Michael concentrates his practice in the areas of employee benefits, federal and state tax, physician group representation and general business services.

Michael has given more than 60 speeches and presentations on topics related to employee benefits, HIPAA and other health care issues, federal and state income tax, income tax exemption, property tax, and choice of business entity.

Michael is a native of Indianapolis and has been with Frost Brown Todd, and its predecessor firm, Locke Reynolds, for over 40 years. While attending I.U. School of Law in Indianapolis, he worked in public accounting in both audit and tax.

Michael's Relevant Experience

Legal Work Highlights

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

Assist governmental employers with state retirement system issues and other general employee benefit issues.

Review and assist clients with evaluating exposure to and requesting an estimate of multiemployer pension plan withdrawal liability and reviewing and disputing assessments of withdrawal liability.

Assist clients with various HIPAA privacy matters, including privacy training and investigating and reporting HIPAA privacy breaches, and with breaches of personal information reported to the Indiana Attorney General under Indiana security breach law.

Submit requests for relief under the IRS’ Employee Plans Compliance Resolution System (EPCRS) to correct retirement plan operational defects that can result in disqualification of clients’ retirement plans.

Design and assist with adoption and implementation of group deferred compensation plans funded through rabbi trusts.

Assist employers with Affordable Care Act issues.

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.

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

Other Info About Michael

Education

Law School

Indiana University Robert H. McKinney School of Law,1979, cum laude

Undergraduate School

University of Notre Dame, B.B.A., 1974

Bar Memberships

Michael is licensed to practice in the following state(s):

Indiana

Recognition

Local & National Recognition

The Best Lawyers in America®, 2014-2022

Professional Affiliations

Professional Affiliations & Memberships

Indianapolis Bar Association

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

Firm Committees

Michael serves or has served in the following leadership role(s) at Frost Brown Todd:

Information Security Steering Committee, Member

Presentations

Michael was invited to speak at the following events:

Multiemployer (Union) Pension Plan Withdrawal Liability Exposure – Effects on Businesses and M&A Transactions, Indiana Benefit Conference, 2019

HIPAA at 50,000 Feet, Indiana Health Facility and Residential Care Administrator licensure training program, 2019

Business Acquisitions – Identifying and Controlling Legal Risks, Frost Brown Todd Webinar, 2018

Health Reform:  Employer Planning for Challenges in 2015 and Beyond (Summary of Legal Challenges), Frost Brown Todd Webinar, 2014

HIPAA for the Human Resources Professional, Indiana Chamber Annual Human Resource Conference, 2012

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

Major Publications

Michael is an author or contributor to the following publications:

Employer group health plans must act now to implement HIPAA, HITECH changes, 2013

IRS issues guidance on Affordable Care Act’s ‘pay or play’ rules, 2013

IRS likely to increase audits of COBRA compliance, 2012

Multiemployer Retirement Plan update, 2012

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