Mr. Deutsch earned his J.D. from the Detroit College of Law and received his master’s degree in law from New York University.

Mr. Deutsch is a member of the American, Michigan and Oakland County Bar Associations (Business, Corporate and Taxation Sections). Mr. Deutsch served on the Council for the Taxation Section of the State Bar of Michigan, and was the Editor for the Michigan Tax Lawyer. Mr. Deutsch was also a member of Leadership Oakland XIII, is currently is member of the Board of Directors for the North Farmington/West Bloomfield baseball league, and is a manager for a travel baseball team.

Mr. Deutsch is a frequent lecturer to the National Business Institute, the Institute of Continuing Legal Education, Michigan Association of Certified Public Accountants, Michigan Association of Independent Accountants and the Michigan Association of Enrolled Agents, as well as a frequent provider of continuing education credits to insurance professionals and accounting professionals.

Mr. Deutsch has acted as counsel in various business and tax planning transactions such as mergers, acquisitions, sales of businesses and sales of medical practices, family business transfers, entity selection, and planning issues relating to corporations, partnerships and limited liability companies. Mr. Deutsch also applies his expertise in business and tax planning in assisting entrepreneurial and emerging businesses in the planning and operational stages.

Mr. Deutsch’s experience and expertise in the areas of business and taxation covers a broad range of transactions, including:

• Structuring and documenting the transfer of family businesses from the parent/owner to their children in the business, by using various planning techniques such as family limited liability companies, recapitalization of voting and non-voting stock, self-canceling installment notes, stock redemption/stock purchase transactions, private annuities and defective trust transactions. By utilizing these various techniques, clients have been able to transfer their family businesses with minimum transfer taxes, while still retaining favorable capital gain treatment.

• Structuring and documenting the formation of limited liability companies and joint venture transactions, including advising and drafting the appropriate operating agreements (including multi-class- voting and non-voting interests, profit and capital interest) or bylaws (in the case of single member limited liability companies) and buy-sell agreements, the conversion of both co-partnerships and limited partnerships into limited liability companies on a tax-free basis, and cross-entity merger transactions of S-corporations and C-Corporations with and into limited liability companies.

• Structuring, negotiating and drafting merger and acquisition transactions ranging in purchase price of $500,000 to $75,000,000. These transactions include stock purchases, membership interest purchases, asset purchases, tax-free mergers, spin-offs and split-ups, and encompass all types of businesses including, manufacturing, distribution, wholesale and retail businesses, professional corporations, car dealerships and restaurants.

• Structuring real estate transactions to minimize or defer tax liabilities imposed by the transfer, including planning like-kind exchange transactions, involuntary conversion transactions and distributions of real property from partnerships and limited liability companies.

• Advising the growing business in developing non-qualified benefit plans for their employees, including drafting non-qualified deferred compensation agreements, Rabbi trusts, split-dollar arrangements, phantom stock plans and share appreciation right plans.

• Structuring and drafting estate planning documents for families and individuals with medium to high net worths.

Publications:

Laches, Oakland County Bar Association, Tax Law Issue, April 2001, Number 423, “Converting Existing Entities to Limited Liability Companies”

Michigan Tax Lawyer, Volume XXVI, Issue 4 Fourth Quarter 2000, “New IRS Ruling Sanctions “Reverse” Like Kind Exchanges”

Michigan Tax Lawyer, Issue 3 Third Quarter 2001, “Choice of Entities for Entrepreneurs in the Twenty-First Century”

ddeutsch@lipsonneilson.com