Michael Abbott



Employee benefits and tax lawyer Michael Abbott is a leading advisor to companies, executives and fiduciaries with sophisticated employee benefits and executive compensation needs, particularly in the tech, energy and private equity sectors. In addition, he has a significant employee benefits presence representing clients in the live entertainment, credit/debit card, chemical, school bus, transit and transportation industries. His nationwide practice focuses on ERISA and related tax compliance matters involving various aspects of employee benefits including, cross-border tax issues, tax-qualified plans including ESOPs, nonqualified deferred compensation plans and benefit plans, including the Affordable Care Act.

Michael represents clients before the Internal Revenue Service, U.S. Department of Labor and Pension Benefit Guaranty Corp. in connection with audit and plan administration and correction matters. He also has extensive experience in the design, implementation and administration of employee stock ownership plans and has been involved in numerous ESOP transactions representing corporations, selling shareholders and fiduciaries.

Michael's clients comprise both private and publicly-owned entities as well as domestic and foreign employers with employees abroad. Regardless of their industry or location, Michael's clients are attracted to his responsive, highly-focused style of practice, his ability to stay ahead of relentlessly changing regulations in the tax qualified plan, healthcare and executive compensation arenas, and his skill in marshaling additional Foley resources.

Professional Affiliations

  • Member, State Bar of Texas
  • Member, State Bar of Florida
  • Member, American Bar Association
  • Member, Houston Bar Association
  • Fellow, Texas Bar Foundation
  • Member, ESOP Association
    • ESOP Legislative and Regulatory Advisory Committee
  • Member, National Center for Employee Ownership

Honors & Awards

  • Recognized, The Best Lawyers® in America (Steven Naifeh & Gregory White Smith eds., Woodward/White Inc.)
    • Employee Benefits (ERISA) Law (2009-2018)
  • Recognized, AV® Preeminent™ 5.0 out of 5 Peer Review Rated, Martindale-Hubbell® PEER REVIEW RATINGS™


  • LL.M., University of Florida Levin College of Law, (1983)
    • Taxation
  • J.D., University of Houston Law Center, (1980)
  • B.S., University of Florida, (1976)


  • Texas (1980)
  • Florida (1982)
  • U.S. District Court for the Southern District of Texas
  • U.S. Tax Court