Michael F. O'Connell

        Counsel

        Mike is a highly-regarded, Boston-based business and tax lawyer helping clients with sophisticated transactions in the areas of business, real estate, tax and financial planning and estate and gift tax planning for individuals. He has over 45 years of experience with for-profit and not-for-profit organizations, partnerships and limited liability companies, individuals and corporations.

        Mike was the Chairman of the Rackemann, Sawyer & Brewster’s Tax Practice Group and served as Managing Director of the firm. In addition, he is active as a leader in the civic and professional life of Boston.

        Mike has been a frequent lecturer and contributing author for MCLE, Federal Tax Institute and ALI/ABA programs on real estate and complex partnership taxation issues.

        Mike joined Rackemann in 1971, right out of law school. Rackemann combined with Verrill Dana LLP in 2022.

        Services/Industries

        Education

        • Harvard Law School (J.D.)
        • Boston College (B.A., summa cum laude)

        Bar Admissions

        • Massachusetts

        Court and Other Admissions

        • U.S. District Court for the District of Massachusetts
        • U.S. Court of Appeals for the First Circuit
        • U.S. Tax Court

        Memberships

        • American Bar Association
        • Massachusetts Bar Association
        • Boston Bar Association
        • The Fellows of the American Bar Foundation
        • Society of Fellows, Boston Bar Association
        • Trustee, Brigham and Women’s Physicians’ Organization (2000–present)
        • Chairman, Compensation Committee, Brigham and Women’s Physicians Organization (2000–present)
        • Member, Standing Committee on Conflicts of Interest, Harvard Medical School (1994–present)
        • Corporate Member, Partners HealthCare System, Inc. (1995–present)
        • Member, Committee on Professional and Institutional Conduct, Partners HealthCare System, Inc. (1997–2008)
        • Director, International Fund for Animal Welfare, Inc. (1998–2002)
        • Chairman and Director, Operation Smile (Greater Boston Chapter) (1995–2001)
        • Director, Brigham Surgical Group, Inc. (1996–2000)
        • Director, BWH Anesthesia Foundation, Inc. (1995–2000)
        • Chairman, Ventures Advisory Committee, Brigham and Women’s Hospital (1986–1997)
        • Trustee, Brigham and Women’s Hospital (1987–1996)

        Honors

        • Listed in The Best Lawyers in America® under Tax Law in Boston, Massachusetts (2026)
        • Listed in The Best Lawyers in America® (2005–2020)

        Learn more about the third-party ratings, rankings, and selection processes used for inclusion.

        Firm Highlights

        Press Releases

        34 Verrill Attorneys, Across Four Offices, Recognized in the 2026 Chambers USA Guide

        BOSTON, Massachusetts, PORTLAND, Maine, WESTPORT, Connecticut, and WASHINGTON, D.C. – Verrill has been recognized as a Leading Firm in 14...
        Blog

        Will the Knicks Beat the Spurs? (Are Prediction Market Event Contracts Gambling?)

        For those of you who like to keep score, currently 18 states are engaged in litigation over prediction markets, such as Kalshi and Polymarket,...
        Alerts and Newsletters

        DOJ Announces Faster Review and Enhanced Enforcement for Benefits-Fraud FCA Matters

        On May 27, 2026, the U.S. Department of Justice (DOJ) Civil Division issued a new memorandum, “Accelerating Review and Enhancing Enforcement in...
        Alerts and Newsletters

        DOJ Announces Minnesota Health Care Fraud Takedown; Signals Intensified Medicaid Enforcement Nationwide

        On May 21, the Department of Justice (“DOJ”) announced a first-of-its kind Minnesota Health Care Fraud Takedown charging 15 defendants, including...
        Media Mentions

        Lauren Galvin Quoted in Massachusetts Lawyers Weekly on Arbitration and Anti-SLAPP Protections

        Verrill Partner Lauren Galvin was recently featured in a Massachusetts Lawyers Weekly article highlighting a notable Superior Court decision...
        Blog

        Section 530A Accounts: What Employers Should Consider Before Offering Contributions to “Trump” Accounts

        Section 530A accounts, commonly referred to as Trump accounts, have attracted attention since the enactment of the One Big Beautiful Bill Act in...
        Blog

        Navigating PBM Reform: Regulatory Changes, Market Shifts, and Practical Guidance for ERISA Fiduciaries

        Pharmacy Benefit Manager (“PBM”) arrangements have long relied on rebates with limited transparency into true drug costs. Recent regulatory and...
        Blog

        DOL’s Proposed Regulation on Selecting Alternative Investments: Broad Implications for 401(k) and 403(b) Plan Fiduciaries

        On March 30, 2026, the Department of Labor issued a proposed regulation purporting to implement an executive order to expand access to “alternative...
        Press Releases

        Verrill Welcomes Private Clients & Fiduciary Services Attorney Gracie Castle

        BOSTON, Massachusetts – Verrill is pleased to welcome Gracie Castle to the firm’s Private Clients & Fiduciary Services Group as an Associate,...
        Published Works

        Francesco De Vito Authors Article in the Journal of the American College of Mortgage Attorneys

        Verrill Partner Frank De Vito authored an article featured in the Spring 2026 issue of The Abstract, the journal of the American College of Mortgage...
        Alerts and Newsletters

        Recent FinCEN Advisory Highlights Rising Health Care Fraud Risk for Financial Institutions

        As the federal government intensifies its “whole of government” approach to combat fraud, waste, and abuse, particularly in Federal Health Care...
        Press Releases

        Two Verrill Attorneys Featured in the 2026 Lawdragon 500 Leading Global Bankruptcy & Restructuring Lawyers List

        PORTLAND, Maine – Verrill attorneys Roger A. Clement, Jr. and Robert J. Keach have been featured in the 2026 Lawdragon 500 Leading Global...