Evans & Luptak, P.L.C.

ATTORNEYS AND COUNSELORS

ATTORNEYS

Michael J. Mehr

Edward M. Deron

Edward S. Gusky

Matthew C. Cohn

Steven J. Migliore

SENIOR COUNSEL

Jerry D. Luptak

S.A. Ciaramitaro, Jr.

OF COUNSEL

Mark E. Reizen

The firm’s tax practice is extensive and offers the full spectrum of tax counsel and services based upon a strong understanding of accounting principles to corporations, partnerships, limited liability companies, non-profit organizations, individuals, estates and trusts.  Services include planning and administrative services with respect to local, state, national and foreign tax and tax treaty matters, which among other things include:

Corporate tax aspects of mergers, acquisitions, reorganizations, recapitalization, redemptions and liquidations.

Selection of the appropriate entity for business activities.

Technical advice and ruling requests from the Internal Revenue Service with respect to the tax consequences of proposed transactions.

Preparation and design of employee benefits, deferred compensation, employee stock ownership and other employee benefit plans.

Representation of tax disputes with all levels of the Internal Revenue Service and Michigan Department of Treasury.

Trial counsel in federal tax litigation before the Tax Court, U.S. District Court, and the Court of Appeals and in state litigation before the Tax Tribunal and other local courts.

Preparation and review of federal and state tax returns for individuals, trusts and estates.

All aspects of estate planning, including revocable and irrevocable trust agreements, buy-sell agreements, life insurance selection, charitable trusts and foundations.

Non-ERISA pay plans for executive compensation arrangements, including supplemental and deferred executive receipt issues, stock option plans, “Golden Parachute” plans, “Rabbi Trusts”, reduction-in-force programs and COBRA issues.

AREAS OF EXPERTISE

Taxation

Corporation, LLC & Partnership

Real Estate & Construction

Mergers & Acquisitions

Litigation, Arbitration & Mediation

Estate Planning, Probate & Elder

Commercial Banking & Finance

Labor & Employment

Creditors' Rights & Debtors' Remedies

International