Michael Herzog

Mike Herzog is a Member in the firm’s Corporate Group.

He concentrates his practice on a variety of tax matters and employee benefits counseling. His tax practice is informed by his experience as a CPA. Prior to practicing law, he served as a tax consultant for a Big Five accounting firm. He assists clients with the tax implications of business restructurings, international transactions, mergers and acquisitions, multistate tax matters, and federal, state, and local tax controversies. Mike also counsels clients on due diligence reviews, securing federal and state tax incentives for the production and conservation of energy and natural resources, technical research and the formation of nonprofit entities, and the drafting of tax memoranda, tax return compliance, and tax return reviews.

Since the passage of the multiple rounds of coronavirus stimulus legislation in 2020, Mike has assisted clients with the tax and employee benefit implications of the various COVID-19 relief efforts.  In particular, he has advised on the refundable payroll tax credits for paid leave (expanded FMLA and emergency paid sick leave) for workers under the Families First Coronavirus Response Act, employee retention credits, and the deferral of employment tax deposits and payments available under the CARES Act, and the interplay of these provisions with the Small Business Administration’s Paycheck Protection Program for those employers who receive PPP loan proceeds.

Within his employee benefits practice, Mike advises clients on tax-qualified retirement plans, executive compensation matters, and the tax implications of various employee benefit programs.