![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
Maximize Write-Offs for Business Interest Expense
When you take out personal loans to buy a business, you want to maximize the tax write-offs for the resulting interest expense.
Work Opportunity Tax Credit for Transportation Companies
Hiring people from targeted categories and employing them for at least 120 hours may qualify your transportation company for the Work Opportunity Tax Credit (WOTC).
Claiming Business Deductions for Work-Related Education Costs
If you are headed back in the classroom, or thinking about it, you might be wondering if the tuition expenses are tax deductible.