Background
Cotter, Michael L. was born on September 13, 1949 in Little Rock, Arkansas, United States.
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Michael L. Cotter
Edit ProfileEducation
Loyola Marymount University (Bachelor of Arts, 1972). Southwestern University School of Law (Juris Doctor, 1975).
Career
Worked at Alex M. Brucker A Law Corporation (Los Angeles, California) specializing in Taxation, Employee Retirement Income Security Act, Employee Benefits, Qualified Pension and Profit Sharing Plans and Non-qualified Deferred Compensation Plans. Admitted to the bar, 1975, California. Recipient, American Jurisprudence Award for Conflicts of Law.
Instructor, Pension Tax, Los Angeles Employee Plans Division of the Internal Revenue Service, 1987-1989.
Lecturer: pension and profit sharing plans, 1991. California State University, Los Los Angeles
Lecturer: internal revenue qualified plans, 1992. Internal revenue pension audits, California State University, Los Angeles, 1993-1995.
California Society of Certified Public Accountants, 1992.
Member: Los Angeles County Bar Association. State Bar of California. The firm practices exclusively in all tax, Employee Retirement Income Security Act and litigation aspects of the following employee benefit areas: consultation, design, implementation and termination of pension, profit sharing, 401(k) and Employee Stock Ownership Plan plans.
Consultation, handling negotiating and settling Internal Revenue Service and Employee Retirement Income Security Act qualified plan and employee benefits audits and controversies (including Videocassette Recorder and Civil Air Patrol) with governmental agencies.
Prohibited transactions problem solving and exemptions and other Employee Retirement Income Security Act fiduciary matters. Consultation and planning for retirement distributions from qualified plans and IRAs, division of plan benefits at divorce, negotiation and preparation of QDROs and expert testimony in adversarial marital contests.
Litigation support and expert testimony in employee benefits tax and Employee Retirement Income Security Act matters. And consultation, design and implementation of non-qualified deferred compensation, cafeteria, fringe benefit and welfare plans.
Achievements
Membership
Member: Los Angeles County Bar Association. State Bar of California.
