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Clayton H. Hale, Jr. joined Mackenzie Hughes in 1974 and concentrates his
practice in the areas of health care law, business and tax. His tax and
accounting background enable him to assist the firm's clients in planning
and structuring sophisticated acquisition and divestiture transactions;
structuring employee benefit plans to comply with the complex ERISA rules
and regulations; and planning for the transition of business ownership and
preservation of accumulated wealth in connection with their estate planning.
Clayton also renders tax opinions in connection with tax exempt bond financings.
Having represented numerous members of the medical community, Clayton has
developed an expertise in health care law to assist his clients in complying
with the rapidly expanding body of law regulating health care compliance
and fraud and abuse. The primary focus of Clayton's practice is to assist
clients in planning business transactions that comply with the applicable
rules and regulations. However, for those who have not properly planned,
Clayton's extensive knowledge and expertise enable him to provide valuable
assistance in connection with state and federal tax, Department of Health,
Department of Labor and other regulatory audit issues.
Clayton is also a member of the firm's immigration law practice group
where he counsels individuals and business entities regarding federal
US tax regulations impacting their immigration status.
Clayton received a Bachelor of Arts degree from Dartmouth College in
1964. He then went on to study finance at Syracuse University Graduate
School of Business. He earned his Juris Doctorate from Syracuse University
College of Law in 1968 and is a graduate of New York University School
of Law, where he graduated with a Master of Laws Degree in Taxation in
1974. While a student, Clayton was a member of Phi Delta Phi and the Justinian
Honor Society. He was admitted to the New York Bar in 1968, the U.S. Tax
Court in 1978 and since 1974, he has been a New York State licensed Certified
Clayton is a member of the Onondaga County, New York State and American
Bar Associations. He was also a past member of the Executive Committee
of Tax Section for the New York State Bar Association. He has been listed
in the Tax Law Section of "Best Lawyers in America" for 2010
and the previous twenty years.
Prior to joining Mackenzie Hughes, Clayton worked for six years in New
York City as a Tax Specialist at Coopers & Lybrand, where he was responsible
for tax planning for large corporations and high net worth individuals.
When Clayton has a few moments to spare, he spends his time golfing,
skiing and sailing.