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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