Michael S. Bays

Esquire, Foundation Attorney

Since 1978, he has practiced in Los Gatos, first with the firm of Dunnett, Bays and O’Connell and since 1988, has been affiliated with Gallagher, Reedy & Jones. Michaels’ areas of practice consist of estate planning including wills, living trusts, charitable lead and remainder trusts, irrevocable life insurance trusts, and special needs trusts. Additionally, Michael practices in the areas of general business including business contracts, entity formation, including family limited partnerships and work concerning tax controversies including audits, collection matters, installment agreements, innocent spouse applications and offers in compromise, as well as tax litigation. Michael is licensed to practice before the United States Tax Court. Michael and his wife Kathy, have three children, Jeremy, Josh and Emily. They moved to the Bay Area in 1976 and have lived in Los Gatos since 1990.

Education & training

Michael S. Bays, Esquire received his B.A. from the University of Michigan in 1973 and his J.D. from Santa Clara University in 1976.

He was admitted to the practice of law in Michigan in 1976 and California in 1978.


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Dr. Clyde HornA Memorial creates an actual place where veterans, all who serve their country and families of all races, creeds, social status and opinion can find a place that creates a healing environment to reflect and value one of our greatest gifts--to live in a free society.
Dr. Clyde HornWounded Combat Veteran, Psychotherapist, Photographer, Vietnam Veteran, Purple Heart Recipient, Honorary Board Member
jim free "Going clear back to the Civil War, all of our Veterans have raised their right hand and swore to preserve, protect and defend the Constitution of the United States.   And along with that we wrote a check to the U.S. Government and the American People for an amount up to and including our lives.  Unfortunately, far too many have given their all in that regard."
James FreeChairman Emeritus, Campbell Veterans Memorial Foundation
ed stahl"It is important to have a war memorial because it must not be forgotten that many people gave their lives so that we Americans might have what we have today."
Ed StahlCEO, Travel Advisors of Los Gatos