Background
Pietzsch, Michael E. was born on August 1, 1949 in Burlington, Iowa, United States.
Pietzsch, Michael E. was born on August 1, 1949 in Burlington, Iowa, United States.
Stanford University (Bachelor of Arts, with honors, 1971). University of Chicago (Juris Doctor, 1974).
Worked at Polese, Pietzsch, Williams & Nolan, A Professional Association (Phoenix, Arizona) specializing in Employee Benefits and Executive Compensation, Corporations and Corporate Taxation, Government Affairs, Health Care. Admitted to the bar, 1974, Illinois. 1976, Arizona; 1977, United States.
Court of Appeals, Ninth Circuit and United States.
Tax Court; 1979, United States. Supreme Court; 1982, United States.
Claims Court.
Author: "The Tax Equity and Fiscal Responsibility Acting of 1982: Impact on Tax Qualified Pension and Profit Sharing Plans," 18 Arizona Bar Journal 4,1982. "The Deficit Reduction Acting of 1984: Impact on Tax Qualified Pension and Profit Sharing Plans," 28 Arizona Bar Journal 5, 1984.
"Qualified Plans in the Aftermath of the Tax Reform Acting of 1986," 22 Arizona Bar Journal 19, 1986.
"To Professional Corporation or Not to Professional Corporation" 23 Arizona Bar Journal 4, 1988. "Self-Employment Plans," 40 Taxation for Accountants 4, 1988. Member, Board of Directors, 1987 and Chairman, 1993-1994, Small Business Council of America.
Member: American Bar Association (Chairman, 1987-1989, Committee on Personal Service Organizations.
Member: Government Submissions and Continuing Legal Education Committee, Tax Section, 1986. Employee Benefits Committee, 1990).
Western Pension Conference. National Health Lawyers Association.
Phoenix Tax Workshop (Member, Board of Directors, Section 401 Committee, 1980).
Fellow: American College of Tax Counsel. American Tax Policy Institute.
Author: "The Tax Equity and Fiscal Responsibility Act of 1982: Impact on Tax Qualified Pension and Profit Sharing Plans," 18 Arizona Bar Journal 4,1982. "The Deficit Reduction Act of 1984: Impact on Tax Qualified Pension and Profit Sharing Plans," 28 Arizona Bar Journal 5, 1984. "Qualified Plans in the Aftermath of the Tax Reform Act of 1986," 22 Arizona Bar Journal 19, 1986.
"To P.C. or Not to P.C." 23 Arizona Bar Journal 4, 1988. "Self-Employment Plans," 40 Taxation for Accountants 4, 1988.
Member, Board of Directors, 1987 and Chairman, 1993-1994, Small Business Council of America. Member: American Bar Association (Chairman, 1987-1989, Committee on Personal Service Organizations. Member: Government Submissions and Continuing Legal Education Committee, Tax Section, 1986.
Employee Benefits Committee, 1990).
Western Pension Conference. National Health Lawyers Association.
Phoenix Tax Workshop (Member, Board of Directors, Section 401 Committee, 1980). Fellow: American College of Tax Counsel.
American Tax Policy Institute.