 
			Michael J. Malugani, CPA, JD
Managing Principal | Rochester Office
507-288-4571
AICPA
MNCPA
Minnesota State Bar Association
State Bar of California
Rochester Area Chamber of Commerce
Rochester Youth Hockey Board of Directors
Olmsted Medical Center Foundation Board of Directors
How Mike got here
- Bachelor of Arts degrees in Business-Economics and Political Science from UCLA
- Juris Doctorate from the University of California, Hastings College of Law
- Joined the Rochester practice in July 2002
How Mike approaches work
“I have a strong belief in providing services specifically tailored to each client’s needs. I value client relationships and seek to make each client feel as important as the next, regardless of size.”
Related Service Resources
Minnesota Paid Family Medical Leave (PFML): Employers with Employees Across State Lines
While this law is specific to Minnesota, it may still affect employers who have remote workers or branches in the state a complex but increasingly common scenario in today’s hybrid and remote workforce.
Minnesota Paid Family & Medical Leave (PFML): Reduced Rates for Small Employers Starting in 2026
In this installment on the upcoming MN Paid Family and Medical Leave Act, which goes into effect in January 2026, we’d like to discuss the small business assistance option in the law.
Minnesota Paid Family & Medical Leave (PFML): What Employers Need to Know About Taxes
Minnesota’s Paid Family & Medical Leave (PFML) program is bringing significant changes for employers and employees alike. At Smith Schafer, we are committed to helping Minnesota businesses stay informed and prepared. This article is part of our ongoing series on...
 
				


