Michael E. Mooney
Michael Mooney, chairman of Nutter, focuses his practice on tax and business, representing corporations, partnerships and limited liability companies in a broad array of domestic and international tax and business transactions, including complex business combinations and divestitures.
Michael also works frequently with businesses to reorganize into more tax-efficient structures and achieve intergenerational transfers at minimal tax cost. Michael also handles tax controversies before the Internal Revenue Service and state tax authorities.
Michael is a Fellow of the American College of Tax Counsel, a member of the Boston Tax Forum, and a member of the Board of Editors of Accounting and Financial Planning for Law Firms. He served as vice president, executive director and member of the Board of Directors of the Federal Tax Institute of New England Inc. from 1989 to 2011. He writes and speaks frequently on topics related to taxation and executive compensation.
Active in many business, civic and charitable organizations in Greater Boston, Michael is a director of Jobs for Massachusetts, an executive leadership organization of CEO’s from prominent Boston businesses, a trustee of Lesley University, a director of the Lincoln and Therese Filene Foundation, a director of A Better City, Inc., where he served as chair of the Board from 2006-2010, and a former director of Music Lives. He is also a director of the United Way of Massachusetts Bay and Merrimack Valley, where he was the founding co-chair of the United Way Lawyers Leadership Breakfast and currently serves as a member of the organization’s Legal Advisory Council. Michael is a member of the Board of Overseers of the New England Aquarium, a member of the Business Advisory Council of Boston College Law School, and a member of the Chief Executives Club of Boston. Michael is a member and vice chair of the Boston Green Ribbon Commission, a Commission formed to convene leaders from Boston’s key sectors to support the outcomes of the city’s Climate Action Plan. He has served as legal counsel to the USS Constitution Bicentennial Salute, Inc. and currently serves as legal counsel to and Clerk of Sail Boston, Inc. For more than ten years Michael served as a co-chair of the Inner-City Scholarship Fund Annual Dinner, sponsored by Catholic Charities. He is the founding chairman of the Boston Bar Association Summer Jobs Program, served as chair of the 2003 Law Day Dinner Steering Committee and as co-chair of the Association’s 2008 Diversity and Leadership Task Force, and currently is serving as co-chair of the Boston Bar Foundation Society of Fellows.
- Veracross LLC
Represented Veracross LLC, a provider of software and services to independent primary and secondary schools, in its majority recapitalization by BV Investment Partners, a middle-market private equity firm focused on the business services, software, and IT services sectors.
- Group RHI
Nutter represented Group RHI, a rapidly growing player in the retirement services industry, in its acquisition of Billings and Company, LLC, an Iowa-based recordkeeping and qualified plan administration company.
- Lallemand USA, Inc.
Nutter advised Lallemand USA, Inc. when it acquired Scott Laboratories Inc. (USA) and Scott Laboratories Ltd. (Canada), privately-held companies specializing in value-added products for the North American wine, craft brewing, and distilled spirits industries.
- Lallemand USA, Inc.
Nutter represented Lallemand USA, Inc. in its acquisition of the Hutchinson, MN yeast manufacturing operations of Ohly.
- Boston Biomedical Associates, LLC
Nutter represented Boston Biomedical Associates, LLC, a full service medical device, biotech, and pharmaceutical clinical research organization (CRO), in its acquisition by Factory CRO USA Group, LLC, a global leader of specialization in medical device trials.
- PeoplesBancorp, MHC
Nutter represented PeoplesBancorp, MHC, the holding company for PeoplesBank, in the private placement of $40 million in fixed-to-floating rate subordinated notes due 2028.
- Palisade Corporation
Nutter represented Palisade Corporation, an Ithaca, New York-based provider of risk modeling and decision analysis software, in its recapitalization by Thompson Street Capital Partners (TSCP), a private equity firm based in St. Louis, MO.
- Shawmut Corporation
Nutter represented Shawmut Corporation, a developer of high-performance composites, in its joint venture with the automotive headliner and specialty industrial fabrics business of Glen Raven Technical Fabrics LLC, a global provider of innovative technical fabric solutions.
- Hometown Financial Group Inc.
Nutter represented Hometown Financial Group, Inc., the bank holding company of bankESB (Easthampton, MA) and bankHometown (Oxford, MA), in connection with its acquisition of Pilgrim Bank, a Massachusetts-chartered co-operative bank headquartered in Cohasset, MA, and its bank holding company, Pilgrim Bancshares, Inc. (OTCMKTS: PLRM).
- PeoplesBancorp, MHC
Nutter represented PeoplesBancorp, MHC, a Massachusetts mutual holding company, and the bank holding company of PeoplesBank, a Massachusetts-chartered savings bank, both of Holyoke, Massachusetts, in connection with its acquisition of First Suffield Financial, Inc., a Connecticut corporation and the bank holding company of The First National Bank of Suffield, a national bank, both of Suffield, Connecticut. The total value of the transaction was approximately $60 million.
- First Commons Bank, N.A.
Nutter advised First Commons Bank, N.A., in its merger with Brookline Bank, a wholly-owned subsidiary of Brookline Bancorp, Inc. (NASDAQ: BRKL). The total value of the transaction was approximately $55.958 million.
- Commerce Bancshares Corp.
Nutter represented Commerce Bancshares Corp. and its subsidiary, Commerce Bank & Trust Company, in its merger with Berkshire Hills Bancorp. Inc. (NYSE: BHLB), in an all-stock transaction valued at $209 million.
- McCarthy Capital
Nutter represented McCarthy Capital, a private equity investment firm, when it led a recapitalization and growth equity investment in Seven10 Storage Software, LLC to further accelerate growth.
- Admune Therapeutics LLC
Nutter advised Admune Therapeutics LLC in its sale to Novartis Institutes for BioMedical Research.
- Harvey Building Products, Inc.
Nutter represented Harvey Building Products in its sale to Dunes Point Capital after a full auction process.
- North Middlesex Savings Bank
Nutter represented North Middlesex Savings Bank in its merger with Marlborough Savings Bank.
- McCarthy Capital
Nutter represented McCarthy Capital, a private equity investment firm, when it partnered with Bamboo Rose, a provider of the digital B2B Marketplace for retailers, to continue its expansion.
Restructuring an “underwater” real estate project by introducing new equity and debt, while avoiding a recapture of tax benefits claimed by the original owners.
- Pre-Immigration Tax Planning
Completing pre-immigration tax planning for a wealthy foreign individual before his permanent move to the United States.
- Adams Community Bank
Nutter advised Adams Community Bank, a mutual savings bank based in Adams, MA, in its acquisition of The Lenox National Bank, a national bank located in Lenox, MA.
- Greenfield Cooperative Bank
Nutter advised Greenfield Cooperative Bank, a co-operative bank based in Greenfield, MA, in its merger with The Northampton Cooperative Bank, a mutual co-operative bank based in Northampton, MA.
- Granite Savings Bank
Nutter advised Granite Savings Bank, a mutual savings bank based in Rockport, MA, in its merger with Cape Ann Savings Bank, a mutual savings bank based in Gloucester, MA.
- International Joint Ventures
Negotiating and preparing an international strategic partnering agreement between a U.S. technology company and a French manufacturer allowing the two to share new developments and achieve greater manufacturing and distribution efficiencies throughout the world.
- MBO’s and LBO’s
Representing management in an MBO of an investment management company with a view to minimizing the tax impact on management and the selling owners.
Leveraging the buyout of multiple real estate properties through a new partnership vehicle combining tax efficiencies with intergenerational tax planning.
- Executive Compensation
Representing numerous chief executive officers in the negotiation of their employments agreements and sometimes separation agreements.
Representing top management of a financial institution in connection with its acquisition by another financial institution.
Designing and drafting complex equity compensation arrangements for a broad array of corporations, LLC’s and banks.
- Emerging Companies
Designing and implementing a tax efficient business structure for an emerging pharmaceutical company engaged in cancer research.
Working with an emerging company and a major foreign investor in the company to create the most tax efficient structure for each.
- Tax-free Reorganizations
Designing a “spin-off” of valuable technology by a life sciences company.
- Tax Controversies
Representing taxpayers in controversies with the Massachusetts Department of Revenue concerning their domicile and state of residence for income tax purposes.
Representing a taxpayer in a federal controversy over a conservation easement charitable deduction.
Handling appeals to the IRS Appeals Office regarding proposed federal income tax deficiencies following audits.
- M&A Transactions
Representing sellers and buyers in the sale and/or purchase of their businesses.
News & Insights
- 02.05.2019 | Press Release
- 02.04.2019 | Press Release
- Nutter Represents Boston Biomedical Associates, LLC in its Acquisition by Factory CRO USA Group, LLC01.15.2019 | Press Release
- 12.21.2018 | Media Coverage
- 12.06.2018 | Press Release
- 08.29.2018 | Press Release
- 08.15.2018 | Press Release
- 07.27.2018 | Press Release
- 07.17.2018 | Press Release
- 09.22.2017 | Press Release
- 08.15.2017 | Press Release
- 05.26.2017 | Press Release
- 05.24.2017 | Press Release
- Pipeline Acquisitions Continue To Drive Growth for Nutter’s Life Sciences Practice, 12.03.2015
- Forty-four Nutter Attorneys Recognized in 2015 Edition of Massachusetts Super Lawyers and Rising Stars10.30.2015
- Firm ranks as leader in Banking & Finance; Real Estate; Litigation; Environment; and Labor & Employment, 05.19.2015
- May 2015
- October 2013
- October 2012
- Boston Business Journal, 04.22.2011
- July 2010
- Tax Notes, 12.21.2009
- The Wall Street Journal, 10.25.2009
- Michael Mooney serves as editor of MCLE’s book “Organizing and Dissolving a Massachusetts Business,” and Ian Roffman co-authors chapter10.31.2008
- Law Journal Newsletter, 03.13.2008
- 03.15.2018 | Legal Advisory
- 12.21.2017 | Legal Advisory
- 12.18.2015 | Legal Advisory
- 10.30.2015 | Legal Update
- 12.12.2014 | Article
- 07.10.2013 | Legal Advisory
- Tax Notes International publishes “Leaving on a Jet Plane: The U.S. Tax Consequences of Expatriation” by Michael Mooney03.18.2013 | Article
- Michael Mooney publishes “Leaving on a Jet Plane: The U.S. Tax Consequences of Expatriation” in Tax Notes02.11.2013 | Article
- 03.30.2012 | Legal Advisory
- New Settlement Program for Worker Misclassification: Reducing Employment Audit Liability by Proactively Reclassifying Workers10.27.2011 | Legal Advisory
- 04.02.2010 | Legal Advisory
- Chambers and Partners, Leading U.S. Tax Attorney, 2007-2017
- The Best Lawyers in America (30+ years)
- Massachusetts Super Lawyers, 2004-2018
- Super Lawyers, Corporate Counsel Edition, 2009
- Massachusetts Super Lawyers Top 100, 2004-2007
- Who's Who in America
Education & Admissions
Boston College Law School, J.D.
St. Norbert College, B.A.
- U.S. Court of International Trade
- U.S. Tax Court
In the Community
Active in many business, civic and charitable organizations, Michael is a director for Jobs for Massachusetts, a trustee of Lesley University, a director of the Lincoln and Therese Filene Foundation, and a director of A Better City, Inc.
Chambers and Partners, Leading U.S. Tax Attorney, 2007-2017
The Best Lawyers in America (30+ years)
Massachusetts Super Lawyers, 2004-2018
Massachusetts Super Lawyers Top 100, 2004-2007
Who's Who in America