Waller

Mike advises clients on both strategy and implementation regarding a broad variety of tax issues including:

• Corporate tax
• Estate Planning
• Partnership tax
• State and local tax (SALT)
• Trust and estate matters
• Conservatorships and guardianships

Clients appreciate his depth of knowledge and involvement with precedent-setting work, including:

• Chair of the Tennessee Bar Association's Business Entity Study Committee
• Contributing to the creation of Tennessee's Limited Liability Company Act
• Serving as an expert witness

Bar Admissions

Tennessee

Education

J.D., with distinction, Emory University School of Law, 1975
LL.M., New York University, Taxation, 1979
B.S., Murray State University, Biology and History, 1968

Professional Associations

Member, Nashville, Tennessee and American Bar Associations
Former Chairman, Professional Services Committee, American Bar Association
Member, Legislative Drafting Committee for Limited Liability Companies, Tennessee Bar Association
Former Member, Executive Committee, National Association of State Bar Tax Sections
Fellow, Nashville Bar Foundation
Fellow, American College of Trusts and Estate Counsel
Former chairman, Tax, Probate and Trust Section, Tennessee Bar Association
Chief editor and author, Tennessee Limited Liability Company Forms and Practice Manual, Data Trace Publishing Company
Trustee and past president, Tennessee Federal Tax Institute, Inc.
Founding trustee and past president, Paul J. Hartman Memorial State and Local Tax Forum