Mike Herzog concentrates his practice on a variety of tax matters and employee benefits counseling. Prior to joining the firm, Mike was a tax consultant for a Big Five accounting firm. Representative Matters · Assists clients with the tax implications of business restructurings, international transactions, mergers and acquisitions, due diligence reviews, technical research and drafting of tax memoranda, tax return compliance, tax return reviews and general tax advisory services; · Advises clients on the many aspects of multi-state tax matters for large multi-state organizations, including income and franchise tax, sales and use tax and payroll tax matters; · Advises individuals, business owners and executives in various aspects of federal, state and local taxation including client representation before a variety of tax jurisdictions for audit defenses, settlement representation, tax credit litigation, administrative appeals and refund claims; · Represents clients in summons enforcement tax shelter matters as well as criminal tax investigations for alleged tax evasion and tax fraud allegations; · Assists clients in the formation of nonprofit entities, advises nonprofit board of directors as to various tax matters, assists clients in fulfilling their tax compliance filing obligations and resolving tax controversies for numerous nonprofit entities; · Advises clients in the employee benefits area with an emphasis on tax-qualified retirement plans and executive compensation matters, particularly the treatment of employee benefits in merger and acquisitions, the various uses of employee stock ownership plans (ESOPs), qualified and nonqualified stock options and other equity-based compensation vehicles, as well as providing advice with respect to new tax rules regarding deferred compensation; · Preparation of Internal Revenue Service determination letter requests, reviewing annual returns/reports of employee benefit plans, filing voluntary compliance program submissions with the IRS, assisting clients with the termination of qualified retirement plans and advising plan sponsors as to the tax consequences of day-to-day plan operations. Professional Affiliations Allegheny County Bar Association American Bar Association Special Recognition Selected for inclusion in Pennsylvania Super Lawyers - Rising Star Articles/Speeches/Presentations · "Sales tax savings upon registering motor vehicles in PA," Eckert Seamans' Construction Law Update, Spring 2011. · "Independent contractor/worker misclassification for the construction industry," Eckert Seamans' Construction Law Update, Fall 2010. · "Tax considerations in construction bidding," Eckert Seamans' Construction Law Update, Fall 2008. · "Pennsylvania business privilege tax applies to job-site trailers," Eckert Seamans' Construction Law Update, Winter 2008. |