Michael J. Moyer is an Associate Attorney at Friedman Schuman, P.C. He concentrates his work in the Estate Planning and Wealth Preservation, Estate Administration, and Corporate and Business Law practice areas. He is admitted to practice in Pennsylvania, New York, New Jersey, and the U.S. Tax Court.
Michael has significant experience drafting complex Wills, Trusts, and estate planning documents for high-net-worth clients, executives, and business owners. Frequently, this planning involves the use of irrevocable trusts, grantor trusts, decanting, and charitable planning. He works with financial planners, accountants, financial and insurance professionals to ensure a coordinated approach to estate planning. In estate and trust administration matters, he counsels fiduciaries on tax compliance and distribution matters. He prepares state inheritance tax returns, Federal Estate and GST tax returns, Federal Gift tax returns, fiduciary income tax returns, final income tax returns, and accountings. He has also represented fiduciaries in contested estate administration matters, and has experience representing creditors, debtors, and litigants in claims involving estates.
In Business Law matters, Michael has experience counseling clients on a variety of business law, tax and business planning concerns. In counseling owners of closely held businesses, Michael has worked with both purchasers and sellers of businesses in the sale of assets and/or stock. He frequently prepares organizational and operating documents for closely held business entities, and helps clients with business entity selection, taking into account tax planning, capital formation, management and succession planning goals. In his legal research for the firm, he frequently draws upon expertise in tax, business law, real estate, probate and employment laws. In addition to assisting businesses in corporate and tax compliance matters, he also has experience analyzing tax and corporate issues involving reorganizations, business transactions, mergers, dividends and other corporate actions.
Michael has taught and prepared course materials for several continuing legal education courses, and recently served on the faculty of the Estate Law Institute of the Pennsylvania Bar Institute (PBI). He also teaches Tax, Trust and Estate topics through the National Business Institute (NBI), on topics including developments on Pennsylvania trust law, the Pennsylvania Uniform Trust Act, planning with irrevocable and grantor trusts, planning with retirement assets, and estate and trust administration.
Michael, his wife, and their two sons are residents of Springfield Township, Montgomery County and he is an active member of St. Genevieve Parish. His pro bono service includes work for Wills for Heroes and the Montgomery Child Advocate Program. He serves on the Board of Governors of the Duquesne University Law Alumni Association for the 2011-2014 Term and is presently serving as Secretary of the Probate & Tax Section of the Montgomery County Bar Association.