Faculty: Michael G. Schinner

Michael G. Schinner, JD, LLM

Senior Adjunct Professor

Taxation, Undergraduate
San Francisco, CyberCampus
  • 415-396-9053

Learn more about Michael Schinner


Limited Liability Companies

Start-up Companies

Real Estate

Tax and Estate Planning


BA (Business), College of Mount St. Joseph

JD, University of Cincinnati

LLM (Taxation), Golden Gate University


Adjunct Professor, Golden Gate University

Attorney, Schinner Law Group


"Series LLCs," Forming and Operating California Limited Liability Companies (CEB 2nd Ed.) Chapter 15, (2011)

Co-Author, "Multistate Series LLC Practice," 28 California Business Law Reporter (CEB)117, (March 2007)

Co-Author, "The GALICSY and Beyond - A Proposed Transgenerational Solution for TICs and 1031s," 22 BNA Real Estate Journal 259 (Nov 2006)

"The Delaware Series LLC Advantage," 26 California Business Law Practitioner (CEB) 101 (Fall 2001)

"Drafting an Operating Agreement for a Single-Member Limited Liability Company," 25 California Business Law Practitioner (CEB) 97 (Fall 2000)

Co-Author, "Single Member LLCs Come to California," 9 California Tax Lawyer 36 (Winter 2000)

Co-Author, "Proposed Regulations for Qualified Subchapter S Subsidiaries -- Almost Perfect," 89 Journal of Taxation 220 (Oct. 1998)

"IRS Rulings Expand Opportunities for Using Single-Member LLCs in 1031 Exchanges," 88 Journal of Taxation 286 (1998)

Co-Author, "Structuring Your New Business: The LLC Option," Brewpub (Jan.1998)

Co-Autho, "Start-Up or Succession, Choosing the Right Entity," 18 Practical Winery & Vineyard 25 (Nov/Dec 1997)

Co-Author, "Final Section 1361 Regulations Clarify Definition of S Corporation," 84 Journal of Taxation 44 (1996)

Co-Author, "Are Commercial Rents Passive Investment Income for Subchapter S Purposes," 6 Journal of S Corporation Taxation 168 (1994)

"United States Supreme Court Narrows the Home Office Deduction," 3 California Tax Lawyer 10 (Spring 1993)

Co-Author, "Determining Residency for Federal Income Tax Purposes," 47 Bulletin for International Fiscal Documentation 84 (Feb. 1993)

Co-Author, "Funding of Private Foundations Through Charitable Lead Trusts Given New Impetus by Tax Court," 76 Journal of Taxation 214 (1992)

"Touchdown and Taxes: Are Athletic Scholarships Merely Disguised Compensation?" 8 American Journal of Tax Policy 127 (1989)

"Establishing a Collegiate Trademark Licensing Program: To What Extent Does an Institution Have an Exclusive Right to Its Name," 15 Journal of College and University Law 405 (1989)

"Examining the Integrity of a Notice-Filing System: Are Financing Statements Filed Solely Under a Debtor's Trade Name Sufficient to Perfect a Security Interest Under Section 9-402?" 15 Commercial Law Journal 175 (1989)

"Dissenting Shareholders' Statutory Right to Fair Cash Value: Armstrong v. Marathon Oil Co.," 22 Akron Law Review 261 (1989)

"Collegiate Licensing: Plans and Pitfalls," Trademark World (Aug. 1988)

Co-Author, "Trademark Licensing," Licensing Reporter (May 1988)


Member, State Bar of California

Chair, Taxation Committee, Bar Association of San Francisco

Commissioner,San Anselmo Planning Commission


A/V Rated by Martindale Hubbell

Certified Specialist in Taxation by the State Bar of California

SuperLawyer of Northern California, 2004, 2005, 2006, 2008, 2009, 2010, 2011 and 2012

Winner, Eighth Annual American College of Tax Counsel National Writing Competition, 1989

Winner, National Association of College and University Attorneys National Writing Competition, 1988


Interview by Ken Batista, KPIX TV, on Series LLCs

"Organizing and Advising Limited Liability Companies," 3 hour presentation, CEB/Bar Association of San Francisco, April 1, 2011

"Organizing and Advising Limited Liability Companies," 3 hour presentation, CEB Winter Fair, San Francisco, January 31, 2009

"Recent Developments Impacting LLCs," 6 hour presentation to Inland Society of Tax Consultants, San Diego Chapter, September 15, 2006

"Delaware Series LLCs," 1 hour presentation to the East Bay Tax Club, 2005

"Entity Comparison: Update," 6 hour presentation to the California Society of Tax Consultants, Silicon Valley Chapter, July 17, 2004

"Choice of Business Entity: How to Do It Right," 3.5 hour presentation to the National Business Institute, October 23, 2002

"Limited Liability Companies and S Corporations: A Choice of Entity," 6 hour presentation to the Inland Society of Tax Consultants, Silicon Valley Chapter, July 20, 2002

"The Delaware LLC Advantage," 1 hour presentation to the Bar Association of San Francisco, May 23, 2002

"Disregarded Entities in Corporate Transactions," 1 hour presentation to the State Bar of California, Taxation Section, at the 2001 Annual Meeting, Nov. 10, 2001

"Legal Issues In E-Commerce," 1 hour presentation as part of the Capstone Course in the MBA (E-Commerce) Program at Golden Gate University, Feb. 26, 2001

"Choice of Business Entities," 6 hour presentation to the East Bay Association of Enrolled Agents, December 9, 2000

"Cutting Edge Strategies and Use of LLCs," 1 hour presentation to the State Bar of California, Taxation Section, at the 2000 Annual Meeting, Nov. 3, 2000

"Delaware Multi-Series LLCs and Conversions of LLCs," 1 hour presentation to the Bar Association of San Francisco, October 6, 2000

"Business Essentials: Legal Issues in Operating a Natural Products Company," 1 hour presentation at the Fourth Annual Natural Business Financial, Investment and Market Trends Conference, June 23, 2000

SCOR (Small Corporate Offering Registration): How to Raise $1 Million Via the Internet, 1 hour presentation at the annual educational conference of Rooney, Ida, Nolt & Ahern Accountancy Corporation, Dec. 1999.

Successful Strategies for Financing a Brewpub, 1.5 hour presentation at the Second Annual National Brewpub Conference, Nov. 9, 1998.