Thomas D. Hammerschmidt, a Consulting Member based in Dickinson Wright’s Ann Arbor office, has a robust corporate, corporate governance, and tax law practice. His clients include various start-up companies and entrepreneurs, as well as high-net-worth individuals. Thomas’ vast experience includes counseling clients in the formation of business entities, choice of entity, corporate governance, internal investigations, business transactions and contracts, and executive compensation. He also represents small to multinational businesses in connection with federal and state tax controversies, including tax appeals and refund litigation involving Michigan taxes. Thomas is a Certified Public Accountant.
Education & Credentials
Education
Wayne State University School of Law
J.D., 1978Eastern Michigan University
B.B.A, 1975- magna cum laude
Certified Public Accountant
Michigan, 1981Bar Admission
Acknowledgements
- Best Lawyers in America®
- "Lawyer of the Year," Tax Law, 2021, 2023
Representative Clients
- High net worth individuals
- Closely-held startup companies & entrepreneurs
- Companies with multistate/multinational operations
- Employee leasing companies
Prominent Assignments
- Counsel clients in planning for and structuring acquisitions, mergers, and other business transactions with respect to federal and state tax matters
- Counsel individual and business clients in connection with business and investment transactions to minimize taxes and comply with tax laws
- Counsel individual clients and fiduciaries in connection with tax compliance matters, including fiduciary income tax returns for estates and trusts
- Counsel clients in formation of business entities, choice of entity, corporate governance, internal investigations, business transactions and contracts, executive compensation
- Represent small to multinational businesses in connection with federal and state tax controversies, including tax appeals and refund litigation involving Michigan taxes
- Counsel business clients and individuals in tax aspects of international operations, including immigration and expatriate taxation, application of tax treaties
Professional Involvement
- Member, Taxation Sections of the American Bar Association and State Bar of Michigan; Chairman of State and Local Tax Committee, 1990-1992
- Member, Michigan Association of Certified Public Accountants, 1981; Member of State and Local Tax Committee, Single Business Tax Subcommittee Chairman, 1991-1996
Publications/Presentations
- Author, "The SALT Cap and State Taxation of Pass-Through Entities," Dickinson Wright Tax Blog, October 2021
- Author, “Tax Treatment of Unemployment Benefits,” Dickinson Wright Tax Blog, April 2021
- Frequent speaker, Michigan Association of Certified Public Accountants' annual conferences and seminars on state tax matters
- Co-Author, “Michigan Nexus Developments," The Tax Executive, March 1995
- Contributing Author, “State and Local Taxation of Banks and Other Financial Institutions," American Bar Association Section of Taxation, 1995
- Co-Author and Speaker, "Michigan Sales & Use Tax," Lorman Education Services, 1989-1995
- “Resolving Michigan Tax Disputes," Michigan Bar Journal, 1992
- “Annual Surveys of Michigan Tax Law,” Wayne Law Review, 1988-1991