![Mike Malugani](https://www.smithschafer.com/wp-content/uploads/2025/02/Mike-Malugani.jpg)
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
R&D Tax Credits: Easy & Effective Tax Savings
The Research and Development (R&D) Tax Credit is one of the best opportunities for businesses to reduce their tax liabilities, improve cash flow, and increase earnings-per-share. This tax credit was initially enacted in 1981 to incentivize companies to increase their investment in developing new or improved products or processes.
Minnesota Sales & Use Tax Accelerated – June Payment
Reminder – Taxpayers who have a Sales and Use Tax liability in excess of $250,000 in the state’s prior fiscal year (July 1 to June 30), are required to make an accelerated payment of the expected June sales tax liability.
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.