Michael Becher, CPA is a retired Audit Partner of Deloitte and Managing Partner of Deloitte's Indianapolis Office, serves as the firm's Strategic Advisor. His over 37 years of experience with Deloitte included serving as an audit partner for 25 years serving public and private companies in industries such as financial services, retail, distribution, manufacturing, and tax-exempt organizations, including experience with Sarbanes-Oxley and its implementation.
Mr. Becher held global, national and regional leadership positions at Deloitte while serving local audit clients and overseeing significant growth as the Indianapolis marketplace leader. Experience with corporate governance (including audit committees) as a board member and as a service provider.
Professional Associations
- Resource Committee Member, FASB Technical
- Former Board Member, Member, Indiana CPA Society
- Board Member, Financial Executives Institute
- Member, American Institute of CPA
Civic Involvement
- Former Board Member; Fiscal Policy Committee, Indianapolis Chamber of Commerce
- Audit Committee, St. Vincent Health Corporation
- Board of Directors; Audit Committee; Nominating and Governance Committee, First Merchants Corporation
- Board of Directors; Tocqueville Society Committee; Former Campaign Cabinet, United Way of Central Indiana
- Dean's Advisory Committee; Alumni Association, Past President, Indiana University Kelley School of Business
- Board of Directors; Audit Committee Member and Former Chair; Former Treasurer and VP of Fundraising, Crossroads of America Boy Scout Council
- Board of Trustees; Audit and Finance Committees; Chair, Investment Committee; Former Chair of the Opportunities for Excellence Dinner-Corporate Committee, Marian University
Awards & Recognitions
- Marian University, Presidents Award
- Indiana CPA Society, Public Service Award
- Boy Scouts of America, Silver Beaver Award
Certifications
- Certified Public Accountant
Practices
Industries
Thought Leadership
Redefining Regulatory Oversight: U.S. Supreme Court Ends Chevron Deference and its Impact on Banking Regulations
July 1, 2024
Firm News and Events
Senior Associate Alex Bowman Selected as a Michiana Forty under 40 Award Recipient
April 16, 2024
Financial Services
U.S. Treasury Issues Report on Artificial Intelligence on Specific Cybersecurity Risks in the Financial Services Sector
April 4, 2024
Financial Services
New Indiana Law Will Clarify How Financial Institutions May Make Changes to Deposit Account Agreements
March 13, 2024
Estate Planning & Personal Services
Putting the PURPOSE in a Trust: Using a Purpose Trust in a Business Succession Plan
February 27, 2024
Business
Impact of AI in the M & A Sector: Key Advantages, Challenges, and Considerations
February 23, 2024
Estate Planning & Personal Services
Higher Estate and Gift Tax Exemptions for 2024...But How Long Will This Last?
January 2, 2024
Firm News and Events
Marija Nicksic Joins Krieg DeVault’s Commercial Real Estate and Lending Practice
December 20, 2023
Financial Services
California Commercial Lenders Beware: UDAAP Doesn’t Only Apply to Consumer Lending Anymore
October 9, 2023
Secured Lender
Secured Lender: Second Circuit Court Affirms Syndicated Loans are [STILL] Not Securities
September 6, 2023
Business
Is Your Business Ready? Preparing for and Complying with the Corporate Transparency Act
August 31, 2023
Firm News and Events
Frank A. Hoffman Joins Krieg DeVault’s Public Finance and Municipal Practice
July 31, 2023
Firm News and Events
Michael D. Zaradich Joins Krieg DeVault's Commercial & Real Estate Lending Practice
June 1, 2023
Litigation
Indiana Supreme Court Limits the Ability of Indiana Financial Institutions to Amend Account Agreements
March 23, 2023
Financial Services
State and Federal Policy on ESG Issues Creates Tensions for Financial Institutions
January 25, 2023
Firm News and Events
Krieg DeVault Announces 2023 Partner Promotions of Sarah E. Jones, Micah J. Nichols, and Ann Marie Woolwine
January 1, 2023
Firm News and Events
Krieg DeVault Adds Associates Andrew N. Warner, Katelyn E. Doering, Alexus D. Lucas, and Michael J. Moser
November 1, 2022
Firm News and Events
Krieg DeVault Expands Chicago Office with Financial Services Partners Laurie A. Martin Montplaisir and Parker E. Lawton
October 17, 2022
Financial Services
CFPB Announces Consent Order with Bank for "Authorized-Positive Overdraft Transactions"
September 29, 2022
Firm News and Events
Jeffrey L. Ledbetter Joins Krieg DeVault’s Financial Institutions Practice
September 27, 2022
Financial Services
Your Customer Is Heading Towards Bankruptcy, What Should You Do Now?
June 23, 2022
Financial Services
Recent Developments in Fair Lending Discrimination as a UDAAP Violation and Algorithmic Redlining
June 2, 2022
Financial Services
Indiana’s Newly Passed LIBOR Legislation Immediately Preempted by Federal Counterpart
March 31, 2022
Financial Services
CFPB Significantly Expands UDAAP Authority to Address Discrimination
March 21, 2022
Firm News and Events
Patrick Fagan Joins Krieg DeVault’s Commercial and Real Estate Lending Practice
February 28, 2022
Firm News and Events
Julie A. Johnsten and Crystal L. Stallworth Join Krieg DeVault as Paralegals
February 1, 2022
Secured Lender
Commercial Real Estate and Tenant Estoppel Certificates: Enforcement by Illinois Courts
July 16, 2021
Secured Lender
Secure and Fair Enforcement (SAFE) Banking Act Passes U.S. House…Again
April 20, 2021
Litigation
Indiana Financial Institutions Continue to be Targeted in Class Action Overdraft and NSF Lawsuits
February 3, 2021
Firm News and Events
Krieg DeVault's Kay Dee Baird Elected Chair of the Indianapolis Bar Association's Commercial Law & Bankruptcy Section for 2021
January 1, 2021
Secured Lender
CFPB Issues Finalized Changes To Regulation F To Implement The Fair Debt Collection Practices Act
December 16, 2020
Secured Lender
Indiana Supreme Court Further Extends Partial Protection of CARES Act Recovery Rebates
November 12, 2020
Secured Lender
IRS Instructs Lenders not to File Form 1099-C for Forgiveness of Paycheck Protection Program Loans
October 1, 2020
Secured Lender
Moratorium on Indiana Residential Foreclosures and Evictions Extended Through August 14, 2020
July 31, 2020
Secured Lender
Reminder: Post-Judgment Interest on Indiana State-Court Judgments Tolled Until August 15, 2020
July 14, 2020
Secured Lender
Seventh Circuit Court of Appeals Reaffirms the Necessity of Adhering to the Bankruptcy Code Text
July 14, 2020
Financial Services
US Supreme Court Rules Structure of the CFPB Unconstitutional, Preserves Bureau's Authority to Operate
June 30, 2020
Secured Lender
A Bankruptcy Court Weighs In: Do Force Majeure Clauses Excuse Commercial Tenants from Paying Rent?
June 23, 2020
Secured Lender
Eviction and Foreclosure Moratoriums Extended to August 31, 2020 for Federally-Backed Mortgages
June 17, 2020
Secured Lender
Changes are Coming to the Indiana Consumer Credit Code - Are you Ready?
June 15, 2020
Secured Lender
TILA and the Right of Rescission: Illinois Adopts One-Year Limitation Period
June 10, 2020
Financial Services
OCC Issues Advance Notice of Proposed Rulemaking Regarding Digital Banking Activities
June 8, 2020
Secured Lender
A Hospital's Bankruptcy Filing Dramatically Changes the Equation for Medical Providers
June 8, 2020
Secured Lender
Indiana Supreme Court Extends Partial Protection of CARES Act Recovery Rebates
May 31, 2020
Secured Lender
Illinois Eviction Moratorium: Relief Extended to Non-Residential Tenants
April 28, 2020
Secured Lender
COVID-19 and Supplemental Proceedings: Illinois Supreme Court Provides Guidance
April 28, 2020
Secured Lender
COVID-19 and the Mortgage Industry: Embracing the Virus on the Legislative and Regulatory Front
April 26, 2020
Financial Services
Paycheck Protection Program and Health Care Enhancement Act Update
April 21, 2020
Secured Lender
Indiana Supreme Court Orders Partial Protection of CARES Act Recovery Rebates Payments
April 20, 2020
Financial Services
Interagency Statement on Loan Modifications and Reporting for Financial Institutions
April 14, 2020
Financial Services
The CARES Act: Provisions Directly Affecting Financial Institutions
March 26, 2020
Financial Services
A Message from Krieg DeVault LLP's Creditors' Rights and Bankruptcy Practice Group on Our Response to the Coronavirus COVID-19 Pandemic
March 23, 2020
Financial Services
NCUA Issues Proposed Rule Allowing Some Credit Unions to Issue Subordinated Debt
January 26, 2020
Firm News and Events
Krieg DeVault Authors Indiana Chapter of The Secured Finance Network Compendium of Secured Finance Law
September 25, 2019
Thought Leadership
New Wave of Overdraft Fee Class Action Suits Targets Indiana Financial Institutions
September 22, 2019
Thought Leadership
Agencies Adopt Final Rule Excluding Community Banks from Volcker Rule
July 11, 2019
Thought Leadership
Is Your Organization in Compliance With IRS Rules on Employer Identification Numbers?
April 29, 2019
Firm News and Events
Maria M. Vladimirova Joins Krieg DeVault's Financial Institutions Practice Group
March 7, 2019
Thought Leadership
Indiana Court Upholds Department of Financial Institutions Ruling on Auto Dealer Electronic Titling Fees
November 1, 2018
Thought Leadership
Indiana DFI Issues Advisory Letter Reinforcing Position on Dealer Convenience Fees
June 7, 2018
Thought Leadership
President Trump Signs Dodd-Frank Reform Into Law Providing Regulatory Relief to Community Banks
May 29, 2018
Thought Leadership
Court Determines Debtor's Correct Name on Driver's License for UCC-1 Financing Statement
March 5, 2018
Thought Leadership
Is Your Website Compliant with the Americans With Disabilities Act?
February 21, 2018
Firm News and Events
Brett J. Ashton to Speak at the 1st American Financial Services Association Law & Compliance Symposium
January 16, 2018
Business
Time Quickly Running Out: Important Reminders about the Corporate Transparency Act
November 5, 2024
Business
Corporate Veil Torn Apart? U.S. Supreme Court to Review Trademark Infringement Damages Case
August 1, 2024
Firm News and Events
Partner Sarah E. Jones Elected to Serve on the Board of Directors of the Association for Corporate Growth Indiana
May 24, 2024
Firm News and Events
Kendall A. Schnurpel Joins Krieg DeVault’s Business Practice; Will Focus on Tax Law
May 8, 2024
Business
Indiana Enacts Senate Enrolled Act 9 Requiring Notice of Certain Health Care Transactions
April 23, 2024
Business
Corporate Transparency Act Held Unconstitutional: What This Means for Your Business
March 6, 2024
Firm News and Events
Krieg DeVault Announces 8 Attorneys as 2024 Indiana Super Lawyers; 9 as 2024 Indiana Rising Stars
February 28, 2024
Firm News and Events
Partner Sarah Jones Selected as a 2024 Finalist of Indy’s Best and Brightest
January 31, 2024
Firm News and Events
Partner George C. Lepeniotis Elected to Krieg DeVault’s Executive Committee
January 2, 2024
Firm News and Events
Long-time Partner Mike Williams Named Chair of Krieg DeVault’s Business Practice
January 2, 2024
Firm News and Events
Krieg DeVault Adds Associates Chloe Craft, Jacob O’Donnell, and Caleb Perez
October 11, 2023
Business
Tips for Negotiating Supply Agreement Terms and Conditions in an Uncertain World
September 27, 2023
Business
Three Minute Update: How Seller Financing Can Get a Deal across the Finish Line
July 18, 2023
Estate Planning & Personal Services
Chasing the “Worm” – Act Now to Use the Federal Gift/Estate Tax Exemption
June 8, 2023
Firm News and Events
Krieg DeVault Announces 10 Attorneys as 2023 Indiana Super Lawyers; 9 as 2023 Indiana Rising Stars
February 28, 2023
Firm News and Events
Known By the Successful Company We Keep® - Krieg DeVault Issues Annual Ad Showcasing Transactions from Many of Our Valued and Successful Clients
January 30, 2023
Real Estate
Three Minute Update - Positioning for the Future: Non-Profits and Real Estate
January 10, 2023
Firm News and Events
Partner Brian M. Heaton Elected to Krieg DeVault’s Executive Committee
January 1, 2023
Firm News and Events
Amy L. VonDielingen Joins Krieg DeVault’s Business and Estate Planning Practices
November 28, 2022
Business
Three Minute Update - Positioning for the Future: Due Diligence Throughout the Process of a Deal
October 27, 2022
Estate Planning & Personal Services
Transferring Florida Real Estate - Tread with Caution
October 4, 2022
Firm News and Events
Deborah J. Daniels Named to IBJ Media’s Inaugural Indiana 250 List
July 21, 2022
Business
Three Minute Update - Doing a Deal: Practical Considerations Before the Sale of Your Business
April 27, 2022
Krieg DeVault Podcast Series
2022 Deal Landscape: Current Mergers & Acquisitions Market Trends (Podcast)
March 31, 2022
Estate Planning & Personal Services
Three Minute Update - Day in the Life of a Business: Will Your Business Continue to Thrive If You Do Not Survive?
March 31, 2022
Intellectual Property
Three Minute Update - Day in the Life of a Business: Consulting Agreements and Intellectual Property Considerations
March 2, 2022
Firm News and Events
Krieg DeVault Announces 13 Attorneys as 2022 Indiana Super Lawyers; 6 as 2022 Indiana Rising Stars
February 24, 2022
Secured Lender
Protecting Against Insolvency Risks related to Customers and Suppliers
November 18, 2021
Firm News and Events
Travis D. Lovett Joins Krieg DeVault’s Business, Acquisitions, and Securities Practice
September 15, 2021
Business
Senate Appropriations Committee Votes to Expand Vet Access to Medicinal Cannabis
August 9, 2021
Business
After Months of Waiting, We Finally Have Senator Schumer’s Cannabis Bill…Sort of
July 15, 2021
Health Care
Congress Reintroduces Marijuana Data Collection Act: Reevaluating Federal Marijuana Policy
June 28, 2021
Business
House of Representatives Passes Historic MORE Act to Decriminalize Cannabis at Federal Level
December 4, 2020
Labor and Employment
Unpacking Schrems II: The Demise of the EU-U.S. Privacy Shield
October 20, 2020
Labor and Employment
IRS Issues Guidance Related to President Trump's Memorandum on Social Security Tax Deferral
September 1, 2020
Thought Leadership
PPP Safe Harbor for Loans Under $2M and Helpful Guidance for Loans $2M+
May 12, 2020
Litigation
If Our Company Gets Sued Because of COVID-19, Will We be Covered by Insurance?
May 10, 2020
Education and School Law
IRS Releases FAQs on Tax Treatment of Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under CARES Act
May 10, 2020
Thought Leadership
UPDATED - Paycheck Protection Program: Confirm the Necessity or Return the Funds
May 5, 2020
Thought Leadership
Paycheck Protection Program: Confirm the Necessity or Return the Funds
April 29, 2020
Thought Leadership
SBA Issues Additional Interim Guidance on Paycheck Protection Program Clarifying Treatment of Self-Employment and Partner Income
April 15, 2020
Thought Leadership
Changes to Net Operating Loss Carryback Rules May Provide Opportunities
April 15, 2020
Thought Leadership
IRS Provides Guidance on Process for Claiming COVID-19 Related Payroll Tax Credits
April 2, 2020
Thought Leadership
Comparisons of the Economic Injury Disaster Loan (EIDL) and the Paycheck Protection Program (PPP)
April 1, 2020
Thought Leadership
The CARES Act: Business and Individual Tax Provisions, Charities, and IRS Relief Measures
March 26, 2020
Firm News and Events
David E. Corbitt Named Chair of Krieg DeVault's Public Finance and Municipal Practice Group
January 8, 2020
Firm News and Events
George C. Lepeniotis Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group as Of Counsel Attorney
December 2, 2019
Thought Leadership
IRS Updates Racial Nondiscrimination Publication Requirement for 501(c)(3) Private Schools
May 15, 2019
Thought Leadership
Is Your Organization in Compliance With IRS Rules on Employer Identification Numbers?
April 29, 2019
Firm News and Events
Corben A. Lee Joins Krieg DeVault's Business, Acquisitions, and Securities and Employee Benefits and Executive Compensation Practice Groups
January 27, 2019
Firm News and Events
Estate Planning Attorney Micah J. Nichols Joins Krieg DeVault's Business, Acquisitions and Securities Practice Group
December 27, 2018
Firm News and Events
Katherine D. Mayberry Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group
October 29, 2018
Firm News and Events
10 Krieg DeVault Attorneys Named to 2019 Best Lawyers in America Listing
August 14, 2018
Firm News and Events
Partner Brian M. Heaton Named to the Board of Directors of the Indiana Chapter of the Association for Corporate Growth
May 10, 2018
Firm News and Events
Krieg DeVault Partners John B. Baxter and Robert A. Greising Named to Chambers USA 2018 List
May 10, 2018
Firm News and Events
Robert A. Greising and Nicholas J. Anderson to Present at Tax Reform Workshop
February 8, 2018
Michael Becher, CPA is a retired Audit Partner of Deloitte and Managing Partner of Deloitte's Indianapolis Office, serves as the firm's Strategic Advisor. His over 37 years of experience with Deloitte included serving as an audit partner for 25 years serving public and private companies in industries such as financial services, retail, distribution, manufacturing, and tax-exempt organizations, including experience with Sarbanes-Oxley and its implementation.
Mr. Becher held global, national and regional leadership positions at Deloitte while serving local audit clients and overseeing significant growth as the Indianapolis marketplace leader. Experience with corporate governance (including audit committees) as a board member and as a service provider.
Professional Associations
- Resource Committee Member, FASB Technical
- Former Board Member, Member, Indiana CPA Society
- Board Member, Financial Executives Institute
- Member, American Institute of CPA
Civic Involvement
- Former Board Member; Fiscal Policy Committee, Indianapolis Chamber of Commerce
- Audit Committee, St. Vincent Health Corporation
- Board of Directors; Audit Committee; Nominating and Governance Committee, First Merchants Corporation
- Board of Directors; Tocqueville Society Committee; Former Campaign Cabinet, United Way of Central Indiana
- Dean's Advisory Committee; Alumni Association, Past President, Indiana University Kelley School of Business
- Board of Directors; Audit Committee Member and Former Chair; Former Treasurer and VP of Fundraising, Crossroads of America Boy Scout Council
- Board of Trustees; Audit and Finance Committees; Chair, Investment Committee; Former Chair of the Opportunities for Excellence Dinner-Corporate Committee, Marian University
Awards & Recognitions
- Marian University, Presidents Award
- Indiana CPA Society, Public Service Award
- Boy Scouts of America, Silver Beaver Award
Certifications
- Certified Public Accountant