Michael Moyer

Associate

overview

As an associate tax attorney in the Business Law group, Michael provides tax advisory services on various issues faced by a diverse clientele operating in industries including, but not limited to, life sciences, finance, technology, and manufacturing. Michael’s extensive experience and areas of expertise include providing tax advisory services on both the buying and selling sides of business transactions, tax planning for mergers and corporate reorganizations, international tax planning, state and local tax compliance, tax planning for corporations, limited liability companies, partnerships, nonprofit organizations, hedge funds, and joint ventures. He also provides tax advisory services concerning real estate development, estate planning, and tax-oriented investment strategies. Additionally, Michael supports the Trust & Estates and Private Client practices by advising on various tax issues ranging from intergenerational tax planning to tax controversy and litigation services.

education

LL.M. of Taxation from Suffolk University

J.D, Suffolk University

B.A., Business Administration and Management, Assumption University

admissions

Massachusetts

experience

Advised clients from both the buys side and sell side of M&A transactions regarding the most tax efficient way to structure sale transactions, the proper allocation of the purchase price amongst the assets or stock sold and working with them presale to model the tax implications of any potential transaction.
Helped clients apply for 501c3 status.
Advised clients on tax efficient ways to reward employees through grants of stock options, phantom equity, and/or profits interest in their business.
Prepared memorandums defending client tax positions on matters such as advocating the support of the sale of personal goodwill and addressing qualification of company stock as qualified small business stock for section 1202 purposes.
Helped clients with their tax compliance needs including the filing of forms such as 8832, 8594, and any FIRPTA related certifications.
Defended clients in front of both the IRS and the MA department of revenue.