Michael P. Spiro
Partner
Chair, Taxation
o: 203.325.5067
mspiro@fdh.com
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Michael chairs the firm’s Tax group, where his practice focuses on providing federal and state tax advice in connection with domestic and cross-border transactions, including hedge and private equity fund formations, mergers and acquisitions, and debt and equity financings and restructurings.
A frequent author and speaker, Michael has particular expertise in complex partnership taxation, the use of qualified small business stock in acquisitive transactions, and the structuring and modification of financial instruments. Representative matters that he advises on include the following:
- Advising private equity and venture capital fund sponsors on optimization of portfolio company tax attributes including qualified small business stock, basis step-ups, net operating loss utilization and interest deduction maximization.
- Structuring complex acquisition transactions to provide for tax-deferred rollover.
- Optimizing global tax in cross-border transactions, including acquisitions, equity compensation design and related party transactions.
- Advising family offices and investment management clients on tax-efficient compensation structures.
Michael joined the firm in 2007 and became a partner in 2013.
Honors
- Best Lawyers, Tax Law 2021-2022
- Connecticut Super Lawyers, Rising Star in Tax 2015-2019
- New Leader in the Law, Connecticut Law Tribune (2013)
Associations
- Executive Committee, Connecticut Bar Association Tax Section (2014-20)
- Tax Section, American Bar Association
Publications
- "Liability Shifts in Leveraged Partnership Freezes” Tax Notes Federal (July, 2022)
- “Drop and Check F Reorganizations and Transferee Liability” Tax Notes Federal (September, 2020) reprinted in Practicing Law Institute Corporate Tax Practice Series: Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings (Second Edition)
- "Private Equity and Qualified Small Business Stock: Tax Implications of Various Holding Company Structures for Control Investments” Journal of Private Equity (October 2019)
- "Assumptions of Deferred Revenue Liabilities in Rev. Rul. 99-6 Transactions", Journal of Taxation (October 2016)
- Connecticut Bar Association Tax Section Comments on REG-115452-14 on Disguised Payments for Services (Principal Author)
- "Partnership Equity Compensation" (co-author with Brett W. Dixon) Practical Law Company, (2013)
- "Castle Harbour Revisited: Application of the Code Sec. 704(c) Anti-Abuse Rule to Ceiling Rule Distortions," Taxes (October 2012)
- "Tax-Deferred Management Rollovers In Acquisitions Of Pass-Through Entities," Journal of Taxation (June 2009)