Michael Page’s practice focuses on taxation, business transactions, and corporate law. His primary emphasis is on tax planning, federal and state tax controversy and litigation, mergers and acquisitions, business entity structuring, corporate financings, and general corporate practice.
Michael represents taxpayers in controversies with the Internal Revenue Service, the California Franchise Tax Board, and the California State Board of Equalization. He also has extensive experience in the taxation of real estate investments, including tax-deferred exchanges under Section 1031 of the Internal Revenue Code.
Michael has represented clients in all aspects of corporate law, including mergers, acquisitions, acquisition financings, asset-based credit facilities, debt restructurings, securities offerings, and entity formations. These transactions have included companies in the manufacturing, distribution, import, health care, gaming, maritime, aircraft, and agricultural industries, as well as government entities.
Prior to joining Rutan & Tucker, Michael spent nearly three years in the tax department of Wasson & Simon, LLP (formerly Gartenberg Gelfand Wasson & Selden, LLP).
Areas of Expertise
- Taxation and Tax Controversy
- Mergers and Acquisitions
- General Corporate Practice
- Represented individuals and business entities in tax controversy matters before the United States Tax Court, the Internal Revenue Service, the Franchise Tax Board, and the State Board of Equalization.
- Represented clients in nontaxable and taxable mergers and acquisitions, recapitalizations, and restructuring matters, including tax planning and structuring.
- Represented borrowers in a variety of financing transactions, including asset-based, commercial, and structured financing transactions.
- Represented clients in general corporate practice, including distribution agreements, licensing agreements, landlord-tenant matters, tax planning, and corporate governance.
- “Current Trends in Build-to-Suit and Reverse Exchanges,” State Bar of California, 33rd Annual Real Property Law Section Retreat, May 2014.