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Michael P Coyne 
Cleveland, Ohio
Co-Founder
phone (440) 835-0600
fax (440) 835-1511
email

Mike Coyne is a founding member of the firm. His practice focuses on business and tax planning for closely-held businesses and professional practices, and estate planning for their owners. He also spends a significant amount of time assisting businesses and practices in mergers and restructuring. In addition to business and tax planning, Mike advises clients on qualified retirement plan and other employee benefit matters.

A fellow in the American College of Employee Benefits Counsel, Mike recently completed a three-year term as a member of the Internal Revenue Service's Advisory Committee on Tax Exempt and Government Entities (the "ACT"), where he chaired its project on Section 403(b) Arrangements. He also served as an adjunct professor in the Case Western Reserve University College of Law Graduate Tax Program. Mike presently serves as a director of the Small Business Council of America (SBCA), a tax lobbying organization representing the interests of closely held businesses.

Mike was cofounder of the Cleveland Rovers Rugby Football Club. His playing days now over, Mike is active in youth sports, assisting in running several youth wrestling tournaments in Ohio and serving as legal counsel to USA Wrestling Ohio.

Mike and his wife, Jacque, have a daughter and three sons.

Areas of Practice:
Business
Tax Planning
Closely-Held Businesses
Professional Practices
Estate Planning
Bar Admissions:
Ohio, 1979
Education:
Case Western Reserve University Law School, Cleveland, Ohio, 1979
J.D., Doctor of Jurisprudence


Ohio Wesleyan University, Delaware, Ohio, 1974
B.A., Bachelor of Arts


Published Works:
Contributing Editor, Section 401(k) Advisor


Columnist, HVACR Business


Classes/Seminars Taught:
Adjunct Professor, Case Western Reserve University College of Law


Honors and Awards:
Fellow, American College of Employee Benefit Counsel


Comissioner's Award, Internal Revenue Service, Tax Exempt and Government Entities Division


Professional Associations and Memberships:
Case Western Reserve Law Review, 1978 - 1979
Associate


Cleveland Bar Association


Ohio State Bar Association


American Bar Association
Member


Small Business Council of America (SBCA)
Director


Cleveland Rovers Rugby Football Club
Co-Founder


Tax Exempt and Government Entities
Member, Internal Revenue Service's Advisory Committee


Pro Bono Activities:
Director, West Side Ecumenical Ministry
Legal Counsel, USA Wrestling Ohio

Waldheger • Coyne, A Legal Professional Association is a national law firm based in Cleveland, Ohio. We represent clients throughout Ohio and the United States, from cities such as Canton, Parma, Lorain, Euclid, Mentor, Akron, Rocky River, Westlake, Medina, Elyria, Independence, Lakewood, Strongsville, Sandusky, Beachwood, Mayfield Heights, Willoughby and Painesville and throughout Cuyahoga County, Medina County, Lorain County, Summit County, Lake County and Portage County.

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