LEGAL

Michael P. Coyne

Mike Coyne, founding member of the Cleveland-based law firm Waldheger Coyne, focuses on business and tax planning for closely held businesses and professional practices, and estate planning for their owners. He also spends a significant amount of time assisting businesses and practices in mergers and restructuring. In addition to business and tax planning, Mike advises clients on qualified retirement plan and other employee benefit matters.

A fellow in the American College of Employee Benefits Counsel, Mike recently completed a three-year term as a member of the Internal Revenue Service's Advisory Committee on Tax Exempt and Government Entities (the "ACT"), where he chaired its project on Section 403(b) Arrangements. He also served as an adjunct professor in the Case Western Reserve University College of Law Graduate Tax Program. Mike presently serves as a director of the Small Business Council of America (SBCA), a tax lobbying organization representing the interests of closely held businesses.