Michael Roche


Location: Rochester
Phone: 585-231-1364
Fax: 585-232-2152
Email: mroche@hselaw.com

Practice Areas

  • Alcohol Beverage
  • Corporate
  • Mergers and Acquisitions
  • Not-for-Profit Organizations
  • Privacy and Data Security
  • Securities and Capital Markets
  • Tax

Bar Admissions

  • New York


Mike Roche focuses his practice on federal income tax matters, specifically U.S. taxation of corporate & partnership transactions and not-for-profits. He also maintains an active executive compensation practice. His experience includes performing due diligence review, drafting memoranda, and advising not-for-profit clients on issues relating to formation, operation, and dissolution.


  • Cornell Law School, J.D., 2013
  • Samuel Curtis Johnson Graduate School of Management at Cornell University, M.B.A., 2013
  • American University, B.A., B.S., 2010 


  • Contributing author to the HSE Privacy and Data Security Blog