MICHAEL F. HALPER

Michael is a member of the firm’s Federal Tax Law, Estate Planning, and Qualified and Non-Qualified Retirement Plan practice groups. Michael focuses his practice on tax and business planning for corporations, partnerships, and limited liability companies, including qualified and non-qualified deferred compensation plans, tax-free corporate restructures, and business succession planning.

Michael received his undergraduate degree in History from Montclair State University, graduating magna cum laude with University Honors and minors in Journalism and Classical Studies. Michael received his law degree from the Case Western Reserve University School of Law, graduating magna cum laude, and was inducted into Case’s Chapter of the Order of the Coif. While in law school, Michael received the CALI Award for Excellence in Federal Taxation of Corporations and Shareholders, and served as the Notes Editor on the Case Western Reserve Law Review. He also published Case Western Reserve Law Review’s 2008 Note of the Year, The Tax Ramifications of Catching Home Run Baseballs, 59 Case W. Res. L. Rev. 191 (2008). The focus of Michael’s law school education was in the tax area, including individual, corporate, and partnership taxation, estate and gift taxation, and tax planning for small businesses.

Michael is admitted to practice before all Ohio courts, and is a member of the Ohio Bar Association and the Cleveland Metropolitan Bar Association.

Michael is an avid reader and also enjoys tennis, cycling, and photography. He resides in Westlake, Ohio.

Ohio Bar Association

Cleveland Metropolitan Bar Association

J.D., Case Western Reserve University School of Law,

magna cum laude, Order of the Coif

B.A, Montclair State University,

magna cum laude, University Honors

Ohio Supreme Court