Michael M. Sullivan

Michael M. Sullivan

Of Counsel

Overview & Experience

Michael M. Sullivan is of counsel to the firm and practices in the areas of federal and state taxation.

Mike provides income tax expertise across all segments of Sherin and Lodgen LLP’s practice, with a concentration on tax issues affecting business entities and their related stakeholders, including owners and key employees. He has extensive tax experience in structuring business acquisitions and dispositions (both for purchase and sale); organization and operations issues of business entities including partnerships, LLCs, S-corporations, business trusts, and domestic and foreign taxable corporations; real estate investment and development; employee, shareholder and partner dispute resolution; shareholder and employee agreements; and employee compensation structuring. He has frequently represented clients before the Internal Revenue Service, various state taxation authorities, and a number of foreign tax authorities.

Mike has given lectures and presentations to the Massachusetts Society of Certified Public Accountants, the Massachusetts Bar Association, Bentley College’s Annual Federal and State Tax Forums, the World Trade Institute, and other forums. He has also written articles on taxation issues for publications, including The Boston Globe, and has appeared on WCRB and WHDH to speak about such issues as the impact of new or proposed tax legislation.

Prior to joining Sherin and Lodgen LLP, Mike was a Tax Partner with KPMG Peat Marwick, LLP, and a Tax Director (Mergers & Acquisitions) with PricewaterhouseCoopers, LLP.


  • Over thirty years of experience establishing privately-owned, for-profit U.S. and multi-national corporations for nearly every industry, including consulting, resulting in thousands of successful ventures
  • Five years as Chief Financial Officer of privately-owned, $250 million, multi-national manufacturing distribution company (LLC, S-Corporation) with over sixty shareholders
  • Established tax exempt status for nonprofit organizations in a variety of industries, including Citizens Energy Corporation
  • Advised social service organizations on on-going tax issues between for-profit and nonprofit entities
Insights & Activities

Speaking Engagements & Publications

  • In tough economy, charity can begin at the office,” with C. Forbes Sargent III, New England In-House, July 2009
  • “Tenants-in-Common Structures (TICs) and Section 1031 Like-Kind-Exchanges,” chair, Massachusetts Continuing Legal Education, October 2006
  • On tax-free supplemental retirement benefits, 2006 CEO Network, Credit Union Executives Society (CUES), Carlsbad, California, November 2006

Community Involvement