Experience Mike's experience and practice includes all phases of qualified retirement plan work, with special emphasis on the establishment and continued maintenance of ESOPs, plan design, including cross-testing, defined benefit plans, and 401(k) and (m) features, controlled group and affiliated service group issues, and IRS and DOL administrative problem resolution; and nonqualified deferred compensation. Since joining GrayRobinson, P.A. in 1998, over half of Mike's work has been in connection with the establishment and continued maintenance of ESOPs. Background Mike was born in Washington, D.C. He grew up in Southern California and attended Stanford University undergraduate and law school at the University of California Berkley. He was in the Peace Corps in Venezuela and then served in the Air Force, attaining the rank of Captain. Mike left the Air Force to get a Masters in Taxation at New York University. From there he moved to Florida and practiced with several firms, including his own, before joining GrayRobinson. Professional · The Florida Bar
- Member, Tax Section
- Board Certified Tax Attorney · State Bar of California · American Bar Association
- Member, Employee Benefits Committee · Best Lawyers in America, 1995-2012 · Florida Super Lawyers, 2006-2010 · Orlando Magazine's Best Lawyers, 2007-2010 · American College of Employee Benefits Counsel, 2004-present · Who's Who in America, 1991-present · Gulf Coast Practitioner/IRS Council for Exempt Plans, Member, 2001-2007 · Editorial Advisory Board of Journal of Pension Planning & Compliance andJournal of Deferred Compensation · American Society of Pension Professionals & Actuaries (ASPPA) Department of Labor Governmental Affairs Committee, Former Chairman · The ESOP Association (National Association and New South Chapter) · Chambers USA, Tax: Employee Benefits, 2007-2011 · National Center for Employee Ownership Presentations · Southwest Benefits Council, The Florida Bar, American Bar Association, Lorman Education Services, Florida Institute of Certified Public Accountants, and numerous other speeches and presentations. Published Books · Qualified Retirement Plans, West Publishing Co., 1977, and annual editions from 1987-present (used by practitioners and in courses on retirement plans) · Employee Fringe and Welfare Benefit Plans, West Publishing Co. (co-author) 1990, and annual editions from 1991 to present · West's Legal Forms, Vols. 8, 8A & 8B Retirement Plans, West Publishing Co., 1983, 1991, 1998, 2004, 2010 editions (with annual pocket parts) Employee Benefits Software · West's Model Benefit Plans - Qualified Retirement Plans (1991 & 1992) · TechSoft Pension Plans (1997-present) (Board Certified Tax Lawyer, Florida Bar Board of Legal Specialization and Education) |