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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. In 1971, 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. Mike is board certified in tax law by The Florida Bar. Mike's experience and practice includes all phases of qualified retirement plan work, with special emphasis on 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. EDUCATION: Stanford University, B.A. (Economics) University of California Law School, J.D. (Boalt Hall) New York University, LL.M. (Taxation) PROFESSIONAL: Best Lawyers in America, 1988-present Certified in Taxation by the Florida Bar American College of Employee Benefits Counsel, 2004-present Who's Who in America, 1991-present Member Gulf Coast Practitioner/IRS Council for Exempt Plans, 2001-present Member Editorial Advisory Board of Journal of Pension Planning & Compliance, and Journal of Deferred Compensation Former Chairman of American Society of Pension Actuaries (ASPA) Department of Labor Governmental Affairs Committee Selected as top attorney by Super Lawyers 2006 PRESENTATIONS: Southwest Benefits Council, Florida Bar Association, American Bar Association, Lorman Education Services, Florida Institute of Certified Public Accountants, Orlando and numerous other speeches and presentations. PUBLISHED BOOKS: Qualified Retirement Plans, West Publishing Co., 1977, and annual editions from 1987-2004 (widely 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 2005 West's Legal Forms, Vols. 8, 8A & 8B Retirement Plans, West Publishing Co., 1983, 1991, 1998, 2004 editions (with annual pocket parts) EMPLOYEE BENEFITS SOFTWARE: West's Model Benefit Plans - Qualified Retirement Plans (1991 & 1992) West's Model Benefit Plans - Fringe and Welfare Benefit Plans (1992) (co-author) West's Defined Contribution Plans - Volume Submitter Approved (1992) TechSoft Pension Plans (1997 - 2005).
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