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Professionals

Michael N. Fine

Partner

P 502-562-7111 F 502-589-0309

400 West Market Street
Suite 2000
Louisville, KY 40202

 

Michael Fine is a member of the Firm's Health Care Service Team. His practice spans the full range of nonprofit and tax-exempt organization legal issues, advising public charities, private foundations, social welfare organizations, trade associations, chambers of commerce, credit unions, boards, and philanthropists.  Mike regularly assists clients with tax compliance and corporate planning matters including executive compensation, intermediate sanctions, joint ventures, affiliation strategies, reorganizations, governance, charitable contributions, captive insurance, and obtaining tax exemption from the IRS.  He is a frequent speaker and author on these topics.  Mike serves as Chair of the American Health Lawyers Association's Tax and Finance Practice Group.

Michael N. Fine

Location

400 West Market Street
Suite 2000
Louisville, KY 40202

Representative Matters

  • Serve as outside general counsel to a tax-exempt Medicare Advantage and Medicaid managed care organization.
  • Assess Section 501(c)(3) and Section 501(r) compliance issues for tax-exempt hospital systems.
  • Counsel university boards of trustees on executive compensation and employment agreements.
  • Serve as outside general counsel for a statewide chamber of commerce as well as its charitable, social welfare, political and for-profit insurance subsidiaries.
  • Design, develop and update organizational governing documents, policies and procedures for private foundations.
  • Negotiate ancillary and whole-organization joint ventures between tax-exempt and for-profit parties.
  • Advise public research university's foundation on governance, executive compensation, excess benefit, investment and charitable giving issues.
  • Counsel boards and senior management on conflict of interest resolution and 990 reporting.
  • Negotiate with state charity officials during investigations of nonprofit organizations.
  • Conduct self-dealing audit of company-sponsored private foundation.
  • Provide guidance to private foundations on international grant-making activities.

Professional Activities and Memberships

  • American Health Lawyers Association (Chair of Tax & Finance Practice Group, 2017-2020)
  • TE/GE Exempt Organization Council
  • Kentucky Bar Association, Member
  • District of Columbia Bar Association, Member

Professional Experience

Before joining Wyatt in 2015, Mike practiced law with McDermott Will & Emery LLP, in its Chicago, IL, and Washington, DC offices, where he served as co-chair of its Tax Exemption Affinity Group.  Before joining McDermott, Mike practiced law with Steptoe and Johnson LLP, an international law firm, in its Washington, DC offices. There, Mike counseled individuals, corporations and partnerships on federal income tax issues, including planning and transactional matters, audit and controversy matters, and those involving tax-exempt organizations.

Honors

2019, Kentucky Nonprofit Network "Nonprofit Advocacy Partner Award"
2018, Business First "Forty Under 40"

Education

2005 - J.D., University of Pennsylvania Law School, Philadelphia, PA

2002 - A.B., universali cum honore, Washington University in St. Louis, St. Louis, MO

Presentations and Publications

Mike often speaks on topics relating to tax-exempt organizations including IRS governance standards, issues facing Boards of Directors, ethical issues for attorneys who serve on nonprofit boards and the fundamentals of tax exemption.  He has delivered presentations for the American Health Lawyers Association, the American Bar Association, the Southeastern Council of Foundations, Kentucky Nonprofit Network, Strafford Publications, the Chicago Bar Association and many more.  Mike has been quoted in various publications including Modern Healthcare, The Chicago Tribune, Tax Analysts, and Bloomberg BNA's Daily Tax Report.

Admissions

  • Kentucky
  • District of Columbia
  • Illinois
  • Pennsylvania

Civic Involvement

  • Center for Nonprofit Excellence, Inc., Board of Directors (Chair, Governance Committee)
  • Jewish Family & Career Services of Louisville, Inc., Board of Directors
  • Live In Lou, City Champ
  • Leadership Louisville Center, Member
    • Bingham Fellows, Graduate, Class of 2017, "Winning the Talent of the Future"
    • Focus Louisville, Graduate, Class of 2016
  • Health Enterprises Network, 2016 Healthcare Fellow
  • Kentucky Secretary of State's Non-Profit Task Force, Member

Languages

Italian (conversational)

Representative Matters

  • Serve as outside general counsel to a tax-exempt Medicare Advantage and Medicaid managed care organization.
  • Assess Section 501(c)(3) and Section 501(r) compliance issues for tax-exempt hospital systems.
  • Counsel university boards of trustees on executive compensation and employment agreements.
  • Serve as outside general counsel for a statewide chamber of commerce as well as its charitable, social welfare, political and for-profit insurance subsidiaries.
  • Design, develop and update organizational governing documents, policies and procedures for private foundations.
  • Negotiate ancillary and whole-organization joint ventures between tax-exempt and for-profit parties.
  • Advise public research university's foundation on governance, executive compensation, excess benefit, investment and charitable giving issues.
  • Counsel boards and senior management on conflict of interest resolution and 990 reporting.
  • Negotiate with state charity officials during investigations of nonprofit organizations.
  • Conduct self-dealing audit of company-sponsored private foundation.
  • Provide guidance to private foundations on international grant-making activities.

Professional Activities and Memberships

  • American Health Lawyers Association (Chair of Tax & Finance Practice Group, 2017-2020)
  • TE/GE Exempt Organization Council
  • Kentucky Bar Association, Member
  • District of Columbia Bar Association, Member

Professional Experience

Before joining Wyatt in 2015, Mike practiced law with McDermott Will & Emery LLP, in its Chicago, IL, and Washington, DC offices, where he served as co-chair of its Tax Exemption Affinity Group.  Before joining McDermott, Mike practiced law with Steptoe and Johnson LLP, an international law firm, in its Washington, DC offices. There, Mike counseled individuals, corporations and partnerships on federal income tax issues, including planning and transactional matters, audit and controversy matters, and those involving tax-exempt organizations.

Honors

2019, Kentucky Nonprofit Network "Nonprofit Advocacy Partner Award"
2018, Business First "Forty Under 40"

Education

2005 - J.D., University of Pennsylvania Law School, Philadelphia, PA

2002 - A.B., universali cum honore, Washington University in St. Louis, St. Louis, MO

Presentations and Publications

Mike often speaks on topics relating to tax-exempt organizations including IRS governance standards, issues facing Boards of Directors, ethical issues for attorneys who serve on nonprofit boards and the fundamentals of tax exemption.  He has delivered presentations for the American Health Lawyers Association, the American Bar Association, the Southeastern Council of Foundations, Kentucky Nonprofit Network, Strafford Publications, the Chicago Bar Association and many more.  Mike has been quoted in various publications including Modern Healthcare, The Chicago Tribune, Tax Analysts, and Bloomberg BNA's Daily Tax Report.

Admissions

  • Kentucky
  • District of Columbia
  • Illinois
  • Pennsylvania

Civic Involvement

  • Center for Nonprofit Excellence, Inc., Board of Directors (Chair, Governance Committee)
  • Jewish Family & Career Services of Louisville, Inc., Board of Directors
  • Live In Lou, City Champ
  • Leadership Louisville Center, Member
    • Bingham Fellows, Graduate, Class of 2017, "Winning the Talent of the Future"
    • Focus Louisville, Graduate, Class of 2016
  • Health Enterprises Network, 2016 Healthcare Fellow
  • Kentucky Secretary of State's Non-Profit Task Force, Member

Languages

Italian (conversational)

Michael N. Fine