Mike

As a trial lawyer, Michael Educate navigates all facets of dispute resolution and strategic counseling, focusing on commercial litigation and tax controversy matters. Known for his tailored, results-driven strategies, Mike helps clients achieve their goals while remaining trial-ready and prepared to see cases through to verdict.

With a versatile commercial and tax controversy practice spanning multiple industries, Michael Educate advises clients ranging from small, privately held companies to multinational enterprises. He regularly represents global retail brands, financial institutions, private equity, high-net-worth individuals, and motor vehicle manufacturers and distributors. Mike takes a hands-on approach to all of his engagements, developing and overseeing comprehensive litigation strategies at every stage from pleadings to trial. His experience in commercial litigation and tax controversy, combined with his flexible approach and collaboration with leading experts, enables him to represent clients effectively and efficiently in an array of disputes.

Mike’s tax controversy practice is predicated upon handling complex federal tax disputes and providing strategic counsel as early as the pre-audit planning stage. Marshaling his trial experience and in-depth understanding of his clients’ businesses and financial positions, Mike is exceptionally situated to handle high-stakes matters in court and before the Internal Revenue Service. Mike focuses in particular on transfer pricing matters, providing clients with sophisticated advice on their intercompany pricing strategies, documentation supporting their transfer pricing, advance pricing agreements, and litigation and trial strategies in the event of a dispute with the IRS. He has also assisted in controversies involving IRC § 385 debt-equity characterizations, tax credit transactions, the tax treatment of complex leasing transactions, and the application of economic substance-related doctrines.

He is also experienced in disputes involving asset and business valuations and other complex damages claims, including those involving globally recognized brands and highly valuable intangible asset portfolios. Mike collaborates with leading experts in corporate finance, forensic accounting, economics, valuation, and transfer pricing to deliver successful outcomes in high-stakes disputes.

Mike’s commercial trial experience extends to representing motor vehicle manufacturers and distributors in their disputes with dealerships and in managing their U.S. dealer networks. He advises on navigating the evolving legal landscape of state franchise laws, ensuring that client interests are protected in future disputes. Mike also has successfully defended his clients in cases involving dealer agreement terminations, disputes over franchisors’ decisions to add or relocate dealerships in particular markets, allegedly improper modifications of franchise relationships, and the enforcement of network-wide brand image policies and related programs.

Mike often advises on transactions designed to help clients avoid litigation. This includes out-of-court workouts and strategic acquisitions, where he acts as a lead negotiator and deal architect for private and publicly held clients. Mike has substantial experience devising innovative solutions to resolve challenges for clients operating in highly regulated industries.

Pro bono work is also a cornerstone of Mike’s practice. He has represented individuals in matters ranging from immigration and taxation to special education and family law, reflecting his commitment to using his legal experience to make a difference.