Michael Collins is a partner in the Washington, DC office of Gibson, Dunn & Crutcher. Mr. Collins graduated summa cum laude and second in his class from Notre Dame Law School in 1995. While at Notre Dame, we received six American Jurisprudence awards for best performance in a class, was an editor of the Notre Dame Law Review, and received the Dean O'Meara Award for distinctive academic performance. Mr. Collins graduated with high honors from the University of Notre Dame in 1991. On the May 1991 CPA examination, he received the highest score in Indiana, and one of the top five scores in the United States. Before attending law school, Mr. Collins was an auditor with Ernst & Young. In addition to his employee benefits practice, Mr. Collins has taught three law school classes: Conflicts of Law at Catholic University Law School, and Tax Research and Qualified Plans at the University of Denver Law School. He also has published several dozen articles on employee benefits and executive compensation topics, including articles in the Labor Lawyer, the Virginia Tax Review, the Journal of Accountancy, New York University Tax Institute Proceedings, and the ABA Preview of Supreme Court Cases.