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

        Blog

        SECURE 2.0 Roth Catch-Up Rules and the 403(b) 15-Year Catch-Up: What Tax-Exempt Employers Need to Know

        Tax-exempt employers whose 403(b) plans offer catch-up contributions for participants age 50 and above should be well on their way to compliance with...
        Media Mentions

        Robert Keach Quoted in Law360 on SIMAD Summer Camp Bankruptcy Sale

        Verrill attorney Robert Keach was recently quoted in a Law360 article examining the Chapter 11 bankruptcy proceedings involving SIMAD Holdings and...
        Media Mentions

        Chris Tsouros Featured in Law360’s Coverage of Sports Real Estate Deals

        Verrill Partner Chris Tsouros was recently recognized in a Law360 article highlighting law firms involved in significant sports real estate projects...
        Blog

        What Maine’s New Employer Surveillance Law Means for Maine Employers

        Maine employers who monitor their workforce, whether through productivity software, GPS, call recording, or cameras, have a new compliance obligation...
        Blog

        Run Don’t Walk: The Implication of “While Supplies Last” Prize Promotions

        This month a big-chain grocery store has been offering daily mystery boxes during specific timed drops on a first-come, first-served basis, to users...
        Blog

        Maine’s Noncompete Statute is Reshaped for Health Care Workers: What You Need to Know

        Employers of individuals who are licensed under state law to perform, or provide, health care services in the State of Maine should be prepared for...
        Media Mentions

        Steven Davis Featured in the Environmental Business Journal

        Steven Davis, President of Verrill Strategic Consulting, was recently interviewed and featured in the Environmental Business Journal, Volume 39...
        Blog

        What is a Bonus for Purposes of ERISA?

        An ongoing dispute about a Department of Labor advisory opinion published last September raises a basic but unanswered question under the ERISA: What...
        Media Mentions

        Verrill Recognized by WMTW for Partnership Supporting Hunger Relief in Maine

        Verrill was recently featured in coverage by WMTW News 8 for its role in a collaborative effort to combat food insecurity across southern...
        Press Releases

        33 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...