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.
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.
Indiana University Robert H. McKinney School of Law,1979, cum laude
University of Notre Dame, B.B.A., 1974
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
Information Security Steering Committee, Member
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
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
August 23, 2021 | Publications
In a multiemployer/union benefit plan, two or more employers contribute under the terms of one or mo...
August 19, 2021 | Press Releases
Additional 27 attorneys named “Ones to Watch” A total of 172 Frost Brown Todd (FBT) attorneys we...
May 11, 2021 | Blogs
The American Rescue Plan Act of 2021 (ARPA) was enacted on March 11, 2021. Among its many provisions...
February 12, 2021 | Blogs
This blog post summarizes the steps an employer must take if it wants to appeal an assessment of wit...
November 18, 2020 | Blogs
A federal district court recently called investments in private companies that participate in a mult...
November 18, 2020 | Blogs
When a participating employer stops contributing to, or no longer has an obligation under a collecti...
September 17, 2020 | Coronavirus Response Team
The COVID-19 pandemic has caused nationwide “shelter-at-home” proclamations from state and local...
August 21, 2020 | Press Releases
Includes 15 “Lawyers of the Year” and 23 “Ones to Watch” A total of 183 Frost Brown Todd (FB...
August 13, 2020 | Blogs
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a relief package in response to ...
August 15, 2019 | Press Releases
Twenty-two earn additional “Lawyer of the Year” title A total of 169 Frost Brown Todd (FBT) atto...
July 16, 2019 | Blogs
An employer which participates in an underfunded multiemployer pension plan should request an estima...
August 15, 2018 | Press Releases
Frost Brown Todd (FBT) is honored to announce that 163 of the firm’s attorneys have been recognize...
March 28, 2018 | Blogs
A multiemployer/union benefit plan is a plan that two or more employers contribute to under the te...
December 15, 2017 | Publications
The IRS has reversed its unfavorable rule that prohibited the use of forfeitures to fund safe-harb...
August 15, 2017 | Press Releases
Frost Brown Todd (FBT) announces that 161 of the firm’s attorneys have been recognized in the 2018...
July 6, 2017 | Blogs
When a participating employer stops contributing to, or stops having a bargaining agreement obligati...
March 7, 2017 | Blogs
The Department of Health and Human Services (HHS) released final regulations on Section 1557 of the ...
August 15, 2016 | Press Releases
Frost Brown Todd (FBT) would like to congratulate the firm’s 168 attorneys recognized in the 2017 ...
August 17, 2015 | Press Releases
Frost Brown Todd (FBT) would like to congratulate the firm’s 175 attorneys recognized in the 2016 ...