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.
March 11, 2020
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.
Submit requests for relief under the IRS’ Employee Plans Compliance Resolution System (EPCRS) to correct retirement plan operational defects that could have resulted in disqualification of clients’ retirement plans.
Assist employers with employee leasing issues, including the effects of the Affordable Care Act and federal tax law.
Design and assist with adoption and implementation of group deferred compensations plans funded through rabbi trusts.
Review and assist clients with disputing assessments of withdrawal liability by multiemployer pension plans.
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.
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
American Bar Association
Indianapolis Bar Association
Indiana State Bar Association, Taxation Section, past Chair; Employment, Labor & Benefits Law Section member
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
HIPAA at 50,000 Feet, Indiana Health Facility and Residential Care Administrator licensure training program, 2019
HIPAA for the Human Resources Professional, Indiana Chamber Annual Human Resource Conference, 2012
Health Care 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
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