Michael L. Cotter is a master of federal tax policy. He is adept at creating plans and negotiating settlements that produce outstanding results for clients while satisfying government auditors.

Michael applies his eight years of experience at the Internal Revenue Service Employee Plans Division to handling client disputes with the IRS, the Department of Labor and the Pension Benefit Guaranty Corporation, and to merger and acquisition planning and problem solving. He has primary responsibility for the firm’s IRS controversy work, including audits and voluntary compliance. He takes cases to prevent plan disqualification and avoid prohibited transactions, which can create income and excise tax liability. He assists the firm in DOL investigations and ensuring that clients comply with their fiduciary responsibilities.

Michael also handles much of the firm’s plan design and drafting, based on his IRS experience with the Volume Submitter Practitioner Plan Program. When he joined Alex Brucker in 1990 after working for the IRS, he used this knowledge to develop the firm’s master volume submitter, which is used today by third-party administration firms and law firms for their cash balance, pension, profit sharing, and 401(k) plans. Michael designed the firm’s widely used plan distribution forms, and he updates plan documents and forms to comply with changes in the pension laws.

Publications
457 Answer Book (2007) published by Aspen Publishers (contributing author); Chapter 15 – 457 EPCRS.

The Insider’s Guide to IRS Plan Audits (2001) published by the National Underwriter Company (contributing author); supplemental changes (2002 and 2003).