Adam J. Tutaj


Shareholder

ajt@mtfn.com

111 East Kilbourn Avenue, 19th Floor
Milwaukee, WI 53202

Martindale-Hubbell Peer Rated
Adam J. Tutaj SuperLawyers 2014

Adam J. Tutaj is a shareholder of the firm and concentrates his practice in the areas of business, tax and health law. Since joining the firm in 1999, he has developed his practice as “general counsel” to clients in a wide range of industries, including: manufacturing concerns, physician groups, dental practices, real estate developers, and tax-exempt organizations of all sizes.

Adam is a frequent speaker and author on the issues of tax law, health law, and business transactions, and is a regular columnist for CCH’s Journal of Passthrough Entities.

Honors


  • The Best Lawyers in America® (2014 – 2020)
  • Martindale-Hubbell AV® Preeminent™ Peer Review Rated
  • Top-Rated Lawyer in Healthcare Law by American Lawyer Media and Martindale-Hubbell™ (2013, 2016)

Professional Organizations


  • Milwaukee Bar Association
    Taxation Section, Former Co-Chair
  • State Bar of Wisconsin
    Health Law Section, Former Chair; Business Law Section, Co-chair of Subcommittee on LLCs
  • American Bar Association
    Committee on LLCs, Partnerships and Unincorporated Business Organizations; Tax Law Section; Business Law Section; Health Law Section
  • Small Business Council of America
  • American Health Lawyers Association

Speeches & Publications


  • Author, Protecting Your Identity:  Structuring Techniques for Preserving an Entity’s Existing Employer Identification Number in Cross-Species Mergers and Conversions, Journal of Passthrough Entities (July/August 2014)
  • Speaker, Buying and Selling a Medical Practice:  A Transactional Perspective, State Bar of Wisconsin Health, Labor, and Employment Law Institute (August 23, 2013)
  • Speaker, The Revised Uniform Limited Liability Act: A Proposal for Wisconsin, State Bar of Wisconsin Real Estate & Business Law Institute (June 13, 2013)
  • Author, Choice of Entity Considerations for 501(c)(3) Organizations: More Than Meets the Eye, Journal of Passthrough Entities (November/December, 2012)
  • Speaker, HIPAA & HITECH: Where Are We Now?, State Bar of Wisconsin Health, Labor and Employment Law Institute (August 24, 2012)
  • Author, Choice of Entity in the Age of Subsidy: Recent Developments in the Tax Treatment of Amounts Received from “Non-Owners” Under Sec. 118 and Common Law Contribution to Capital Theories, Journal of Passthrough Entities (November/December, 2011)
  • Author, Quantity Measures under the Proposed Medicare Shared Savings Program – A Primer, State Bar of Wisconsin Health Law Section Newsletter (September, 2011)
  • Speaker, Tax Exempt Considerations for ACO’s, American Association of Accountable Care Organizations Webinar Series (July 14, 2011)
  • Speaker, Operations of ACO’s, American Association of Accountable Care Organizations Webinar Series (June 23, 2011)
  • Speaker, Introduction to HUD/FHA Financing for Real Estate Development, State Bar of Wisconsin Real Estate & Business Law Institute (June 9, 2011)
  • Author, United States ex. rel. Drakeford v. Tuomey: Will Bad Facts Make for Bad Law?, State Bar of Wisconsin Health Law Section Newsletter (March 2011)
  • Co-Author (with Thomas J. Nichols), The Impact of Current and Proposed Tax Law Changes on Top Marginal Rates and Related Choice of Entity Considerations, Journal of Passthrough Entities (Nov/Dec 2010)
  • Speaker, Representing the Wisconsin Closely-Held Business, State Bar of Wisconsin CLE (June 2010)
  • Speaker, Choice of Entity in Wisconsin:  New and Old Considerations in Light of Recent and Pending Developments, State Bar of Wisconsin 33rd Annual Corporate Practice Institute (December 2009)
  • Author, Disregarded, But Not Forgotten: The Treatment of Disregarded Single Member LLCs for Employment Tax Purposes, 12 J. Pass-through Entities 7 (November/December 2009)
  • Speaker, Ethical Dimensions of Advising Clients About Record Retention Policies, Milwaukee Bar Association Health Law Section CLE (March 20, 2008)
  • Moderator, Medical Tourism Meets Health Law: A U.S. – EU Dialogue, University of Wisconsin International Law Journal CLE Presentation (March 7, 2008)
  • Speaker, Ethical Considerations in Advising Clients Regarding the Preservation, Destruction and Production of Records and Other Information, State Bar of Wisconsin 2008 Health Law CLE (February 8, 2008)
  • Speaker, Just Outside the Event Horizon:  Restrictive Covenants Beyond the Scope of Wis. Stat. § 103.465, State Bar of Wisconsin 31st Annual Corporate Practice Institute (December 4, 2007)
  • Co-Author (with Thomas J. Nichols), Adjusted Basis and the Corporate Level Tax Accounts:  The Foundations of S Corporation Tax Planning, 10 J. Pass-through Entities 1 (January-February 2007)
  • Speaker, Critical Legal Issues for Exempt Organizations in Wisconsin, National Business Institute CLE (April 2006)
  • Co-Author (with Thomas J. Nichols), Planning with the Flow-through and Distribution Rules Under Subchapter S, New York University 63rd Institute on Federal Taxation (2005)
  • Speaker, Wisconsin Nonprofits:  Tax and Business Answers, National Business Institute CLE (December 2005)
  • Speaker, Exempt Organizations and Charitable Activities in Wisconsin, National Business Institute CLE (March 2004)
  • Speaker, Favorable New Developments in the Income Tax Treatment of Plaintiffs’ Attorneys’ Fees & Expenses:  Planning & Drafting Retainer and Settlement Agreements to Optimize Results for You and Your Client, Milwaukee Bar Association Civil Litigation Section CLE (March 14, 2000)
  • Author, Intrusion Upon Seclusion:  Bringing an “Otherwise” Valid Cause of Action into the 21st Century, 82 Marq. L. Rev. 665 (1999)

Marquette University Law School, J.D., 1999, magna cum laude, Note and Comment Editor, Marquette Law Review
Marquette University, B.A., 1996


  • Wisconsin Scholastic Chess Federation, Director and Secretary (2014 – Present)
  • The Davidson Yell and Tell Foundation, Director and Vice President (2008 – Present)
  • Vital Voices for Mental Health, Former Director, past chairperson (2001 – 2005)

Articles & Videos


Nine Meissner Tierney Fisher & Nichols Attorneys Selected as 2021 Best Lawyers

Meissner Tierney Fisher & Nichols S.C. is proud to announce that nine of its Shareholders were recently selected by their...
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Understanding the Key Provisions made in the New Sick Pay Legislation

In light of the disruption caused by the Coronavirus pandemic, lawmakers passed legislation containing provisions pertaining to paid leave and corresponding...
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Paycheck Protection Program – § 7(a)(36) of the Small Business Act (15 U.S.C. 636(a))

The “Coronavirus Aid, Relief, and Economic Security Act” (“CARES Act”) establishes a new loan under section 7(a) of the Small...
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Wisconsin’s Corporate Practice of Medicine Doctrine: Dead Letter, Trap for the Unwary, or Both?

Shareholder Adam Tutaj presented to the State Bar of Wisconsin as part of the PINNACLE series on the topic titled,...
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Nine Meissner Tierney Attorneys Selected as 2019 Wisconsin Super Lawyers

Meissner Tierney is proud to announce that seven of its active shareholders, including Joseph Tierney III, Thomas Nichols, Randal Brotherhood,...
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Everything Old Is New Again: Tracing the Origins of What Constitutes the “Field of Health” for Purposes of Code Sec. 199A

Choice of Entity Corner Journal of Passthrough Entities (July-August 2019) Adam J. Tutaj Introduction The term "specified service trade or...
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Nine Shareholders Voted to The 2020 Best Lawyers in America© List

Meissner Tierney is extremely honored to announce that all nine of our active shareholders were once again selected by their...
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Attorney Adam Tutaj Authors Article “Tax Treatment of Settlements and Judgments in Employment Law Claims – Some Examples” for the State Bar of Wisconsin

Shareholder Adam Tutaj, a member of the State Bar of Wisconsin's Taxation Law Section, authored an article for the Labor &...
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Choice of Entity Implications of the New Tax Act

Choice of Entity Corner Journal of Passthrough Entities (March-April 2018) Adam J. Tutaj Introduction On December 22, 2017, P.L. 115-97,...
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Attorney Adam Tutaj’s Article “New Tax Law Creates Barriers for Sexual Harassment Claims” Featured in the State Bar of Wisconsin’s InsideTrack Publication

Shareholder Adam Tutaj, a member of Meissner Tierney's transactional practice group, authored an article for the State Bar of Wisconsin's Inside...
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Eight Meissner Tierney Shareholders Voted to the 2018 Best Lawyers in America© List

Meissner Tierney is extremely honored to announce that eight of our senior shareholders were once again selected by their peers...
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The New Prohibition on Federal Contracting with “Corporations” Having Unpaid Tax Liabilities: When “Gloss” on the Regulations Just Makes Them Blurry

Choice of Entity Corner Journal of Passthrough Entities (March-April 2017) Adam J. Tutaj Introduction The U.S. federal government is the...
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Eight Meissner Tierney Attorneys Named to the 2017 Best Lawyers in America© List

We are excited to announce that eight of our 10 shareholders, and all of our senior shareholders, have been selected...
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Choice-of-Entity Considerations for 501(c)(3) Organizations: More than Meets the Eye

Choice of Entity Corner Journal of Passthrough Entities (November-December 2012) Adam J. Tutaj Introduction The concept of “choice-of-entity” has more...
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Moving the Immovable: Finding Flexibility in an F Reorganization

Choice of Entity Corner Journal of Passthrough Entities (March-April 2016) Adam J. Tutaj Introduction The benefits and efficiencies of Subchapter...
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Video: “Development of Record Retention Policies” – Attorney Adam Tutaj

Attorney Adam Tutaj discusses 6 key steps to developing record retention policies. With documents being created and stored everyday, it's...
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The Application of Code Sec. 1402(a)(13) to Limited Liability Companies: The Search for Clarity Continues

Choice of Entity Corner Journal of Passthrough Entities (March-April 2015) Adam J. Tutaj Assuming that the owner of a particular...
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Adam Tutaj discusses online legal services with In Business magazine

Adam J. Tutaj In Business Magazine Adam Tutaj was recently quoted in the article, “Should your business use online legal...
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Protecting Your Identity: Structuring Techniques for Preserving an Entity’s Existing Employer Identification Number in Cross-Species Mergers and Conversions

Journal of Passthrough Entities (July-August 2014) Adam J. Tutaj Introduction Choice-of-entity literature is replete with commentary on the differences between...
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Adam Tutaj named Top-Rated Lawyer in Healthcare Law

Attorney Adam J. Tutaj has been selected as a 2013 Top-Rated Lawyer in Healthcare Law by American Lawyer Media and...
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