Michael L. Kreager

PEOPLE FOCUSED | EXPERIENCED COUNSEL​​

Michael L. Kreager

Partner | Board Certified in Tax Law by the Texas Board of Legal Specialization

Education

Mike Kreager, the founder of the firm, is a business attorney and is board certified in tax law, having practiced in San Antonio for more than 40 years. He advises private companies, individuals, and non-profit organizations on business and tax law matters. In addition, Mike represents physician practices and other medical providers, medical facilities, and medical device companies.

The Texas Medical Association published two of Mike’s books: (1) Employment Contracts for Physicians: The Comprehensive Guide, in its third edition (2018), and (2) What’s My Practice Worth – A Comprehensive Guide to Practice Valuations and Sales (2016.) The books are valued resources to the medical community and allow physicians to meet their minimum continuing medical education requirements.

Mike speaks often at continuing education programs on business, tax, and physician-related topics. His article on Texas physician covenants not to compete is generally considered to be the definitive work on the topic. The article, published in the Baylor Law Review, volume 61, pages 357-541, has been cited in Texas court cases, appellate briefs, and many other secondary materials.

Mike obtained two cutting-edge private letter rulings from the Internal Revenue Service, opening new solutions for his clients. The first was Private Letter Ruling 200226045, April 2, 2002, permitting the partial defeasance of an irrevocable charitable lead annuity trust. The second was Private Letter Ruling 201446025, April 20, 2104, permitting the conversion of a public charity from a Texas corporation to an Arizona corporation without the necessity of filing a new exemption application.

During his career, Mike has been active in the San Antonio community, serving on the boards of numerous charitable organizations, including serving as board chair of BioBridge Global, the San Antonio Medical Foundation, the San Antonio Chapter of the American Red Cross and the South Texas Blood & Tissue Foundation.

Our Contact

Phone

210-829-7722

Address

7373 Broadway, Suite 500, San Antonio, TX 78209

1580 S. Main Street, Suite 204, Boerne, TX 78006

Experience

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Board Certified Tax Law, Texas Board of Legal Specialization

Texas, 1979
U.S. District Court Western District of Texas
U.S. District Court Northern District of Texas
U.S. Court of Appeals 5th Circuit
U.S. Supreme Court
U.S. Tax Court
U.S. Court of Federal Claims

  • Purchase of the Minnesota Vikings Football Club and affiliated entities (1998).
  • Sale of the Minnesota Vikings Football Club (2005).
  • Formation and financing of Circuit of Americas Formula 1 racing enterprise in Austin, Texas.
  • Sale of Austin, Texas television station to publicly held media holding company.
  • Sale of assets of international cold storage facility to private equity and partial rollover of equity.
  • General counsel to medical device company with European clinical trials.
  • Sale of multi-city tax lien finance business to a publicly-traded financial services company.
  • Organization and commercial loan financing of a 1,000-mile midstream pipeline company.
  • Sale of multi-state pet food distribution business to private equity and partial rollover of equity.
  • Purchases and sales of numerous automotive dealerships.
  • Sale of multi-city residential and commercial refuse collection business to a public company.
  • Sales of medical specialty practices in oncology, ophthalmology, gastroenterology/endoscopy, dermatology, pathology, obstetrics/gynecology, and orthopedic surgery to national management companies and hospital systems.
  • Formation of physician-hospital system joint venture for acute care hospital.
  • Formation of largest physician-owned anesthesiology practice in multiple Texas cities.
  • Sale of multi-site ambulatory surgery centers owned 160 physicians to a large hospital system.
  • Best Lawyers in America® by Best Lawyers, U.S. News, and World Report( consolidate what is listed on site to below)
    • 2008-2024
      • Health Care Law
      • Corporate Law
      • Mergers & Acquisitions Law
      • Nonprofit/Charities Law
      • Tax Law
  • Selected for inclusion in Texas Super Lawyers for Health Care and Corporate Law by Thomson Reuters Super Lawyers Delete this and replace with
    • 2007-2021
      • Named among Texas Super Lawyers by Thomson Reuters
    • 2008-2024
      • Tax Law
  • State Bar of Texas.
  • San Antonio Bar Association.
  • American Bar Association.
  • American Health Lawyers Association.
  • Medical Group Management Association.
  • San Antonio Chamber of Commerce.
  • BioBridge Global. Board of Directors, 1994-Present; Board Chair, 1998-2006 and 2015-2019.
  • San Antonio Medical Foundation, Board of Trustees, 1999-Present; Board Chair, 2007-2009.
  • Institutional Review Board, University of Texas Health Science Center at San Antonio, Community Member, 1989-2009.
  • American Red Cross (San Antonio Chapter), Chapter Chair, 1996-1997; 2003-2004; Board of Directors, 1991-1998 and 2000-2006.
  • San Antonio Bar Foundation, 1999-Present.
  • City of Terrell Hills, Board of Adjustments, 2003-2006.
  • The Blood & Tissue Center Foundation, Co-Chair; Board of Directors, 2003-Present; Co-Chair, 2003-2004.
  • Sunshine Cottage School for the Deaf, Board of Directors, 2004-2005.
  • Sunshine Cottage Scholarship Foundation, 2008-Present; Chair 2013-Present.
  • Bexar County Medical Society Foundation, Board of Directors, 2003-2009.
  • San Antonio Lighthouse for the Blind, Board of Directors and Executive Committee, 2000-2003.
  • San Antonio Wellness Coalition, Board of Directors, 2011-2015.
  • President’s Council, University of Texas Health Science Center, San Antonio.
  • Golden Circle, Texas Biomedical Research.
  • Chancellor’s Council, UT System.