Michael G. Roberts
Mike Roberts focuses his practice in the areas of federal and state taxation, estate planning, business transactions (including mergers and acquisitions), commercial real estate and health care law. He currently serves as the Practice Group Leader for the firm’s Business Transactions team. With a Master of Laws degree in Taxation and certification as a specialist in both Taxation and Estate Planning and Probate by the South Carolina Supreme Court, Mike has both the educational background and real world experience needed to craft innovative solutions in today's complex business environment.
Mike represents numerous businesses and their owners, advising them on matters such as dispositions, mergers, acquisitions and reorganizations; business succession planning; and employee benefits, including Employee Retirement Income Security Act (ERISA) matters. Mike also represents many individual physicians and medical groups in South Carolina, assisting such clients with contracting matters, entity formations, joint ventures, practice governance and compliance with federal and state health care laws and regulations.
Estate planning and wealth protection is a substantial part of Mike’s practice. From wills and powers of attorney to revocable and irrevocable trusts, family limited partnerships and limited liability companies, Mike brings to the table all of the available tools to accomplish the planning goals of his clients. In addition to estate planning, Mike also provides estate administration services to his clients and their families. It is a comfort for clients to know that the same experience and expertise that was used to create their estate plan is also available to guide their families through the sometimes confusing and complicated probate process.
Mike has extensive experience with both the formation and governance of nonprofit organizations. He has established and obtained tax-exempt status for numerous nonprofit entities, including private foundations, charitable trusts and community foundations. Mike serves on a number of nonprofit boards, donating his time and expertise to such organizations in support of their causes.
“One of the aspects I truly enjoy about my practice is the opportunity to serve as ‘family counselor’ for many of my clients. When working with estate planning clients, as well as those involved in family business succession planning, my skills as a lawyer, referee and counselor combine to help my clients achieve their goals.”
Representative Matters
Mergers and Acquisitions
Counsels and represents business owners in both the sale and purchase of on-going businesses and business assets, including advising clients on taxation and choice-of-entity issues related to such transactions. Some of the matters handled by Mike include the purchase of a private golf course; sale of a textile business to an international conglomerate; merger of two large soft drink bottlers; seller-financing of the sale of a hotel facility; and the sale of a regional chain of convenience stores and service stations.
Trusts and Estates
Experienced in all aspects of sophisticated estate planning, including the use of revocable living trusts, family limited partnerships and limited liability companies, defective grantor trusts, charitable remainder trusts, and asset protection trusts such as Delaware Trusts. Has handled numerous probate matters, including the representation of individual and corporate fiduciaries and beneficiaries in will contests and disputes over administration of estates and trusts. Also represents fiduciaries in connection with estate tax and gift tax audits.
Nonprofit Organizations
Has established and obtained tax-exempt status for numerous publicly supported charitable organizations, including community foundations and supporting organizations. Advises churches and other religious organizations on issues involving governance, tax compliance and liability protection. Has represented several recreational clubs and country clubs with respect to various tax issues.
Healthcare Industry
Acts as general counsel to numerous medical practices and healthcare organizations. Advises on federal and state healthcare issues such as Stark/Anti-Kickback Statutes, fraud and abuse, and anti-markup rules. Has assisted clients with hospital joint ventures and hospital recruiting agreements. Represented a number of medical practices in negotiations regarding sales of practices to hospitals.