- Education: Franklin and Marshall College, Philosophy B.A. • St John's University School of Law, J.D.
- Admitted: State of New York, 2001
- Languages spoken: Spanish
- Year joined: 2011
- Year became partner: 2012
"….Clients praise him as a 'state-of-the-art lawyer. He guarantees reliability.'"
Chambers Global 2013
Michael advises wealth owners, their families and the financial institutions that serve them, including private banks, trust companies, investment advisors and family offices.
His practice is primarily focused on international aspects of US taxation and multi-jurisdictional wealth planning for families throughout Europe, Latin America and the Middle East.
Michael also represents individuals and institutions on matters related to US tax compliance, including tax information exchange and the IRS Offshore Voluntary Disclosure Program (OVDP).
Michael is a frequent speaker at conferences, seminars and workshops on issues related to tax planning for non-US clients with US connections and on the impact of FATCA, CRS and tax information exchange on wealth planning structures and financial institutions.
Publications and speaking engagements
- Speaker, Trusts in a Transparent World, Trusts and Transparency, FINIX, Zurich, 12 November 2015
- Speaker, Trusts – Who Holds the Power, Withers LLP, Zurich, 11 November 2015
- Speaker, FATCA and its Impact on the Future of Wealth Planning, AEA-EAL Venice Annual 2015 Congress, 6 November 2015
- Speaker, The Common Reporting Standard, Withers LLP, Zurich, 27 October 2015
- Panelist, Being an American in Switzerland – Questions and Solutions, InterNations, Zurich, 14 October 2015
- Speaker, Wealth Planning for Expatriates and Americans, Withers LLP, Milan, 21 April 2015
- Panelist, Anticipating the Automatic Exchange of Information - Brazil and Mexico, Vistra Group, Zurich, 8 April 2015
- Keynote Speaker, The Ever Changing Landscape of Fiscal Challenges, Global High Net Worth Conference 2015, Monte Carlo, 11 March 2015
- Panelist, Comparison of Insurance Solutions, Global High Net Worth Conference 2015, Monte Carlo, 11 March 2015
- Speaker/Moderator, The Meaning of Wealth in the 21st Century, Withers LLP, Geneva/Zurich, 20/21 January 2015
- Speaker, Global Warning: US Tax Updates, Withers LLP, Geneva/Zurich, 16/18 September 2014
- Speaker, Avoiding Family Dreams Turning into Nightmares, Withers Consulting Group, Geneva/Zurich, 6/8 May 2014
- Speaker, Which Way Now?, Withers LLP, Geneva/Zurich, 27/28 January 2014
- Co-author, The US voluntary disclosure programme for Swiss banks, Bloomberg BNA European Tax Service, 29 October 2013
- Speaker (General Reporter/Moderator), Practical issues relating to compliance with FATCA, AIJA 51st Annual Congress, Buenos Aires, 13 September 2013
- Author, US offers Swiss banks expensive way out of tax evasion prosecutions - but HNWs need to act now, Spear’s Wealth Management Survey (www.spearswms.com), 4 September 2013
- Co-author, Verschiendene Wege in die Legalität, Neue Zürcher Zeitung, 26 June 2013
- Speaker, FATCA’s Impact on Foreign Trusts and Foundations, IWP, Zurich, 13 June 2013
- Speaker, Effects of US tax law to Swiss taxpayers with tax-related points of contact in the US, Institut für Schweizerisches und Internationales Steuerrecht, Zurich, 7 May 2013
- Speaker, Investigations into Swiss Banks: Who is at Risk of Civil and Criminal Liability?, OffshoreAlert Conference Europe, London, 27 November 2012
- Speaker, Serving Latin American clients today: new constraints, new needs & new solutions, Latin American Private Clients Conference (Academy & Finance), Geneva, 4 June 2012
- Speaker, High Net Worth Individuals with US Connections, Wealth Structuring for High Net Worth Individuals from Global Growing Markets, Amicorp Emerging Markets Conference, Zurich, 14 May 2012
- Co-author, Switzerland and the US: A not-so special relationship, Private Client Practioner, May 2012
- Co-author, Les solutions exclusives pour les clients américains, Le Temps, 13 April 2012
- Speaker, Private Banking in a Tax Compliant World, Trusts, Stiftungen und Private Banking Institut für Rechtswissenschaft und Rechtspraxis, Universität St. Gallen, Zurich, 25 November 2011
- Speaker, Tax Planning for US-Bound Clients, IWP Conference, Geneva, 15 June 2011
- Contributing Author, Tolley's Guide to International Succession Laws, Bloomsbury Professional, 2001 - 2011
- Co-author, The Unintended Consequences of the HIRE Act: Impact on Offshore Financial Transactions, Journal of Taxation and Regulation of Financial Institutions, Civic Research Institute, July/August 2010
- Co-author, FATCA: An Analysis, Journal of International Taxation, Thomson Reuters, June 2010
- Speaker, Implications of FATCA (HIRE Act) on Trustees and Beneficiaries, LawInContext Webinar, 27 April 2010
- Speaker, Overview of the HIRE Act and FATCA, LawInContext Webinar, 12 April 2010
- Speaker, Wealth Owner 2.1: Adapting to Service the Needs of Wealth Owners with US Connections, Zurich, 25 February 2010
- Speaker, Wealth Owner 2.0: Understanding the Needs of Today's Wealth Owners, Zurich, 22 October 2009
- Speaker, Tax Planning for US-Bound Transfers of Wealth, Zurich, 26 February 2009
- Co-author, My Client Married an Alien: Ten Things Everyone Should Know About International Estate Planning, Probate and Property, American Bar Association, March/April 2004
- Co-author, The Long Goodbye: Giving up US Citizenship or Residence, Private Wealth Management, Campden, January 2004
On a personal note
Michael loves to cook for his family and friends, often reminding them that past performance is no indication or guarantee of future results.