Education & Credentials
Education
Eastern Michigan University
B.B.A, 1975- magna cum laude
Wayne State University School of Law
J.D., 1978Certified Public Accountant
Michigan, 1981Bar Admission
Acknowledgements
- Best Lawyers in America®
- "Lawyer of the Year," Tax Law, 2021, 2023
Representative Clients
- High net worth individuals
- Closely-held startup companies & entrepreneurs
- Companies with multistate/multinational operations
- Employee leasing companies
Prominent Assignments
Counsel clients in planning for and structuring acquisitions, mergers, and other business transactions with respect to federal and state tax matters
Counsel individual and business clients in connection with business and investment transactions to minimize taxes and comply with tax laws
Counsel individual clients and fiduciaries in connection with tax compliance matters, including fiduciary income tax returns for estates and trusts
Counsel clients in formation of business entities, choice of entity, corporate governance, internal investigations, business transactions and contracts, executive compensation
Represent small to multinational businesses in connection with federal and state tax controversies, including tax appeals and refund litigation involving Michigan taxes
Counsel business clients and individuals in tax aspects of international operations, including immigration and expatriate taxation, application of tax treaties
Professional Involvement
- Member, Taxation Sections of the American Bar Association and State Bar of Michigan; Chairman of State and Local Tax Committee, 1990-1992
- Member, Michigan Association of Certified Public Accountants, 1981; Member of State and Local Tax Committee, Single Business Tax Subcommittee Chairman, 1991-1996
Publications/Presentations
- Author, "The SALT Cap and State Taxation of Pass-Through Entities," Mark A. Esposito Tax Blog, October 2021
- Author, “Tax Treatment of Unemployment Benefits,” Mark A. Esposito Tax Blog, April 2021
- Frequent speaker, Michigan Association of Certified Public Accountants' annual conferences and seminars on state tax matters
- The Tax Executive, co-author, “Michigan Nexus Developments”, March 1995
- American Bar Association Section of Taxation, Contributing author, “State and Local Taxation of Banks and Other Financial Institutions," 1995
- Lorman Education Services, co-author and speaker, "Michigan Sales & Use Tax," 1989-1995
- Michigan Bar Journal, “Resolving Michigan Tax Disputes," 1992
- Wayne Law Review, “Annual Surveys of Michigan Tax Law,” 1988-1991