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
What is a Buy Sell Agreement?
There are several reasons why a business should have a buy sell agreement. A buy sell agreement governs what happens in certain situations when a company is owned jointly with others.
Tax-free Disaster Relief Payments to Employees
Employers can issue tax-free disaster payments to their employees under Section 139 of the Internal Revenue Code. The payments are deductible for the employer, but not included in the income of the employee.
IRS Denies Tax Deduction for Forgiven PPP Expenses
On Thursday, April 30, the IRS released Notice 2020-32. It disallows a tax deduction for any expenses paid via a forgiven Paycheck Protection Program (PPP) loan.