Mr. Daniel is a member of the Estates & Trusts Group.  With more than 30 years of legal experience, Mr. Daniel concentrates his practice in the areas of family business planning, income tax planning, estate planning, charitable planning and estate administration, including highly complicated estates.  He lectures extensively and has authored and been quoted in numerous articles on estate planning and estate administration topics.  Mr. Daniel is also a retired Colonel in the United States Marine Corps Reserve.

Mike’s areas of concentration include:

• Estate Planning
• Estate Administration
• Charitable Planning
• Family Dispute Resolution

Bar Admissions

• Admitted to practice in Pennsylvania, in North Carolina, and before the U.S. Tax Court

Education

• J.D., University of North Carolina at Chapel Hill, 1971
• A.B., University of North Carolina at Chapel Hill, 1968

Noteworthy

• Listed in The Best Lawyers in America, Who’s Who In American Law, Who's Who in America, and Philadelphia Magazine’s “Pennsylvania Super Lawyers”
• Legion of Merit and Meritorious Service Medal (two awards), United States Marine Corps
• 2000 Eagle Class Honoree, Greater Pittsburgh Council; Eagle Scout; Silver Beaver Award; Silver Antelope Award; Boy Scouts of America

Representative Matters

• Valuation of diverse holdings of closely held interests, lifetime and testamentary distribution to family members and resulting tax treatments
• Establish private foundations and organize family charitable offices
• Participate in federal and state level tax audits, both at the administrative level and in litigation
• Minimize federal and state tax exposure of significant transfers of wealth
• Counsel public and private charities, corporate fiduciaries and individuals in disputes over distribution of assets and proper tax treatments
• Serve as special counsel for other law firms in the representation of their individual clients

Memberships

• Fellow, American College of Trust and Estate Counsel
• Past Chair, Real Property Probate and Trust Law Section, Pennsylvania Bar Association
• Member, Estate Planning Council of Pittsburgh
• Member, National Advisory Council; Board of Directors, Northeast Region; past president, Greater Pittsburgh Council; Boy Scouts of America
• Course Planner and Lecturer for numerous Continuing Legal Education programs sponsored by the Pennsylvania Bar Institute