Michael focuses his practice on trusts and estates and tax law. His experience includes estate and gift tax planning, Medicaid planning, federal income tax planning, representing individuals, partnerships and closely-held corporations before the Internal Revenue Service and Massachusetts Department of Revenue and participating in litigation in the United States Tax Court, the Federal District Court and Massachusetts Probate Court.

Mr. Rosen graduated from Lehigh University (summa cum laude) with a B.A. in Accounting. After passing the CPA exam, he attended Boston University School of Law and graduated in 1980. He is admitted to the Massachusetts Bar, the New Jersey Bar, the United States Tax Court and the Massachusetts Federal District Court.

Examples of Experience

• Estate planning, including drafting Wills, revocable and irrevocable trusts, life insurance trusts, Section 2503(c) trusts, qualified personal residence trusts, special need trusts and grantor trusts.
• Trust and estate administration, including preparation and review of estate and gift tax returns, and representing fiduciaries and beneficiaries involved in complex estate and trust disputes.
• Income tax, estate tax and Medicaid planning.
• Representing individuals, trusts, estates, corporations and other entities involved in gift, estate and income tax disputes with the Internal Revenue Service and the Massachusetts Department of Revenue.