Michael was born in Jacksonville, Florida, and has practiced in Jacksonville for over 40 years in the areas of taxation law, employee benefits law (including pension, profit sharing and 401(k) plans and nonqualified deferred compensation plans), corporations, partnerships, exempt organizations and business law, including mergers, acquisitions, and the purchase and sale of closely held businesses. Michael graduated magna cum laude from Duke University in 1976 with degrees in both mathematics and economics, and received his juris doctor degree from Duke University School of Law in 1979. Michael has been a Board Certified Taxation Lawyer since 1988 and has been selected as one of The Best Lawyers in America for 2020. Michael is the former president and a member of the ASPPA Benefits Council of North Florida (formerly the Employee Benefits Council of Northeast Florida).
Michael is married to Gale Leas who also graduated from Duke University and holds a masters of business administration degree from the University of North Florida. Michael and Gale have two children, David and Christine. David graduated from Georgia Institute of Technology and works as an engineer in Virginia. Christine graduated from Northwestern University School of Law and lives in Boulder, Colorado.