Our People
Michael B. Lees
Associate
Michael B. Lees is an associate with the firm practicing in the areas of general business, real estate and corporate transactions, taxation and health care law.
Education Background
Mr. Lees received his B.S. in business administration with a double major in accounting and finance from the University of Arizona in 2000. He earned his J.D. from the University of San Diego School of Law in 2003, and his LL.M. in taxation, with distinction, from Georgetown University Law Center in 2004. While in law school, Mr. Lees was a staff writer for “Motions,” the student newspaper, and served as a research assistant to Warren Distinguished Professor of Law Karen Burke. At Georgetown, Mr. Lees was a member of the Tax Council and a volunteer with Community Tax Aid.
Employment Background
Prior to joining Seltzer Caplan McMahon Vitek, Mr. Lees was an associate with a law firm in La Jolla.
Representative Matters
- Advises physicians in business and corporate matters and transactional planning including federal and state compliance with anti-kickback and self-referral laws (Stark Law), negotiation and preparation of employment agreements, stock purchase and redemption agreements and exclusive services contracts
- Represents both buyers and sellers in acquisitions and divestitures of businesses, real estate and capital assets
- Advises clients regarding the local, state, federal and international tax consequences of a wide range of corporate, business and real estate transactions
- Forms business organizations, including limited liability companies, partnerships and corporations, both domestically and internationally
- Counsels existing and emerging companies regarding governance, employment matters, contracts, mergers and acquisitions and tax issues
- Engaged by Independent Review Organization (“IRO”) to perform duties under Corporate Integrity Agreement involving pharmaceutical company
- Represents companies in structuring tax-free reorganizations and spin-offs
- Represented the seller in the sale of a $49 million food products company
- Represents clients in estate planning, including revocable trusts, irrevocable gift and insurance trusts, charitable trusts, family limited partnerships and limited liability companies
- Advises clients regarding the formation and operation of nonprofit organizations, including public charities and private foundations
Professional Affiliations & Admissions
- San Diego County Bar Association
- State Bar of California
