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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.

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®, Corporate Law, 2014-2024

Professional Affiliations

Professional Affiliations & Memberships

Indianapolis Bar Association

Indiana State Bar Association, Taxation Section, former Chair

Indiana Benefits Conference, former Director and Chair

Indiana Continuing Legal Education Forum (ICLEF), Indiana CPA Society, Indiana Tax Institute, former Co-Chair and Chair

St. Thomas More Society, former President

Civic Activities

Civic & Charitable Organizations

Holy Spirit at Geist Catholic Church Choir Member

Notre Dame Club of Indianapolis Member

500 Festival Associate, former Mini-Marathon and Parade Committee Member

Cub Scout Pack and Boy Scout Troop, former Treasurer, Committee Member, Merit Badge Counselor and Rank Advancement Assistance

Downtowners Toastmasters Club, former President

Indianapolis Symphonic Choir, former Board Member

Roman Catholic Archdiocese of Indianapolis, former Finance Council Member and Chairman

St. Pius X Catholic Church, former Parish Council and Finance Committee Member

The Villages of Indiana, Inc., former Board Member

United Way Campaign,  former Attorney’s Division Chair

St. Vincent de Paul-Indianapolis, former volunteer

Firm Committees

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

Ethics Committee, Member

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:

Think Twice Before Agreeing to Contribute to a Multiemployer Pension Plan, Especially If It Is Not at Least 100% Funded, Employee Relations Law Journal, 2023

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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