Mackenzie Hughes
Mary Anne Cody
Stephen S. Davie
Dean J. Dipilato
Ryan T. Emery
Richard C. Engel
Clayton H. Hale, Jr.
Stephen T. Helmer
W. Bradley Hunt
Richard P. James
Christian P. Jones
Ami S. Longstreet
Frederick W. Marty
Jillian DiLaura McGuire
Maureen Dunn McGlynn
Samantha L. Millier
Bradley J. Moses
Edward J. Moses
James H. Nicoll
Gay M. Pomeroy
Christopher A. Powers
Ramon E. Rivera
Anne B. Ruffer
Mark R. Schlegel
Barry M. Shulman
Neil J. Smith
Edward J. Spencer III
Mark W. Wasmund
Arthur W. Wentlandt
Jennifer Ploetz Williams

Dennis R. Baldwin
Alfred W. Popkess

Kenneth E. Ackerman
David M. Garber
Carter H. Strickland
Clayton H. Hale, Jr
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Areas of Practice include:

Banking & Financial Institutions
Bankruptcy & Creditors Rights
Economic Development
Emerging Business
Employee Benefits
Family & Matrimonial Law
Mackenzie Hughes & Hartnett Investment Advisors LLC
Mergers & Acquisitions
Public Finance
Real Property Tax
Wealth Management

Case Studies:

HIPAA Compliance
Results for Health Care Businesses
Sophisticated Executive Compensation
Teaching Health Law to Providers

Latest Blog Posts

02/23/2016Review Of Partnership And LLC Operating Agreements Needed Prior To January 1, 2018

11/10/20142015 Action Required To Maintain Qualified Status Of Prototype Defined Contribution Plans

04/09/2014Excluding Gain on the Sale of a Home

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 Public Accountant.

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.


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