Michael Noreman

Managing Director
Specializes in U.S. corporate income tax
Technical expertise in financial reporting of income taxes under ASC 740 and IAS 12
Clients across industries including consumer products, manufacturing, and technology
Morristown
@alvarezmarsal
LinkedIn
Copied!
Michael Noreman is a Managing Director with Alvarez & Marsal Tax in Morristown. He specializes in matters relating to U.S. corporate income tax.

Mr. Noreman has deep technical expertise in financial reporting of income taxes under ASC 740 and IAS 12. His main areas of concentration include accounting for uncertainty in income taxes, interim reporting, accounting for stock-based compensation, valuation allowance, and accounting for the tax impacts of business combinations. Mr. Noreman has led projects in complex areas such as fresh-start accounting (bankruptcy emergence), purchase accounting, discontinued operations/divestitures, carve-outs, initial public offerings, and de-SPAC transactions.

Additionally, Mr. Noreman brings extensive experience with U.S. tax compliance and has overseen the tax return preparation for companies ranging from start-ups to multibillion-dollar enterprises. He has worked with clients across a range of industries, including consumer products, manufacturing, technology, life sciences, retail, telecommunications, and materials.

Prior to joining A&M, Mr. Noreman was with Grant Thornton in New York, where he served as Manager with the firm’s Tax Reporting and Advisory practice.

Mr. Noreman earned a bachelor’s degree in accounting from the University at Buffalo, a master’s degree in accounting from Queens College, City University of New York, and a master’s degree in taxation from Rutgers University. He is a Certified Public Accountant in New Jersey and New York, and a member of both the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants. Mr. Noreman is also a frequent author and sought-after speaker. He has contributed to various industry publications and presented at numerous professional conferences.

Insights By This Professional

ASC 740 underlies compliance and tax planning. Key tax law changes and regulatory updates this quarter impact income tax provisions and financial disclosures.
Success in producing carve-out financial statements hinges on careful planning, clear historical tax positions, and a well-thought-out allocation method.
An ASC 740 2024 year-end guide focusing on legislative, regulatory and other changes, and providing actionable insights for 2024 tax reporting.
The activity for Mergers & Acquisitions has been climbing throughout 2024. Tax practitioners are increasingly encountering a growing trend of preparing audits of the associated purchase accounting, which is required under Accounting Standards Codification (ASC) 805, Business Combinations. A number of practitioners who deal with ASC 805 are highly knowledgeable when dealing with non-tax aspects, however, they may find themselves less comfortable with the tax focused components.
Latest insights The latest insights from Michael Noreman's team
Thought Leadership
Northern Territory (NT) Treasurer Bill Yan has handed down the first Finocchiaro Country Liberal Party Budget for the NT (the Budget).
Contact me
FOLLOW & CONNECT WITH A&M