Michael N. Fine is an associate in the law firm of McDermott Will & Emery LLP and is based in the Chicago office. He focuses his practice on issues affecting tax-exempt health care organizations, including corporate governance, executive compensation, intermediate sanctions, joint ventures, charitable contributions and obtaining tax exemption from the IRS. Michael has experience representing exempt organizations under IRS audit and advising tax-exempt health care providers on captive insurance and other alternatives to commercial insurance.
Prior to joining McDermott, Michael was an associate for an international law firm in Washington, D.C. There, Michael represented individuals, corporations and partnerships regarding federal income taxation issues, including planning and transactional matters, audit and controversy matters, and those involving tax-exempt organizations.
Michael has written numerous articles for Taxation of Exempts including “Vision Service Plan, Part Two,” “Money, Boards, Hospitals and Draft Form 990,” and “Clearing the FBAR: Hurdles for 501(c)(3) Organizations, Employees, Officers, and Directors.” He has also published articles with Tax Analysts and frequently co-authors McDermott Will & Emery client alerts on topics that pertain to nonprofit and tax-exempt organizations.
Michael often speaks on topics relating to tax-exempt organizations. He recently served as the primary speaker for a Lorman Education Services teleconference on “IRS Guidelines for Good Governance and the Continued Tax Exemption of Section 501(c)(3) Organizations.”
While at the University of Pennsylvania Law School, Michael was a Senior Editor of the Journal of International Economic Law and represented nonprofit corporations through the Gittis Small Business Clinic. During law school, Michael served as an extern for the Honorable Alan S. Gold, U.S. District Court for the Southern District of Florida.
Michael is admitted to practice in the District of Columbia, Illinois and Pennsylvania. He is an active member of the American Health Lawyers Association, the American Bar Association and the Chicago Bar Association.
Education
- University of Pennsylvania Law School, J.D., 2005
- Washington University in St. Louis, A.B. (universali cum honore), 2002
