Mark R. Lezotte

Mark is a Shareholder practicing in Butzel's Detroit office. He has substantial experience in corporate, healthcare, exempt organization, and tax matters, including corporate and nonprofit governance, hospital-physician ventures and other healthcare transactions, regulatory investigations, tax exemption matters, and a wide range of business and commercial transactions.

He has conducted presentations on a number of topics involving health law, nonprofit organizations, and tax matters, including: healthcare reform issues; nonprofit board governance issues; hospital-physician transactions; HIPAA and patient privacy provisions; compliance programs; informed consent in patient care and in clinical research; advance directives and healthcare powers of attorney; charitable giving; and tax aspects of business acquisitions and dispositions. He has been recognized in The Best Lawyers in America (health care law), published by Woodward/White, Inc. since 2013; and has been selected to Michigan Super Lawyers (health care law, nonprofit organizations), published by Thomson Reuters, each year since 2008.

Mark started his legal career with the firm and then later served as general counsel of Oakwood Healthcare, Inc., where he was responsible for all of the system's legal services, supervision of in-house legal staff, supporting strategic initiatives and joint ventures, and the engagement and oversight of outside counsel on a wide variety of legal matters, including labor and employment, employee benefit plans, litigation, real estate development and zoning, business transactions, information technology, tax and tax-exemption, and intellectual property.

Before re-joining Butzel, Mark also served as outside general counsel for another Michigan health system, working with the system’s board and executive management on strategic matters, joint ventures, and contracting matters, and supervising legal and compliance activities.

Mark has been active in numerous bar and professional organizations. He is a former council member of the State Bar of Michigan Business Law Section and former co-chair of the Nonprofit Corporations Committee, as well as former co-chair of the Health Law Committee of the local Federal Bar Association chapter.

Mark has served on many civic and community boards, including the National Board of Directors of SourceAmerica, the National Board of Trustees of United Cerebral Palsy, and local boards and committees of the Metropolitan Affairs Coalition, Southwest Solutions, Bridgeway Services, Michigan UCP, Metro Health Foundation, Detroit Leadership Academy, Disability Rights Michigan, the YMCA of Metropolitan Detroit, and the Generation of Promise Program at Focus: Hope.

Mark holds both a J.D. and B.B.A. degree from the University of Michigan. He is admitted to the bars of Michigan, U. S. District Court (Eastern District of Michigan), U. S. Court of Appeals (Sixth Circuit), and U.S. Tax Court.

Speaking Engagements

• “Healthcare Entities and LLCs: Leveraging IRS Guidance on Requirements for LLCs to Qualify as Tax-Exempt Entities”, Strafford Publications national webinar (March 2022)
• Voting Rights policy panel moderator, presentations at national Disability Policy Conference (March 2022)
• “Affiliations and mergers among nonprofits: why, how, and what’s involved?”, national United Cerebral Palsy affiliate presentation (December 2021)
• Healthcare policy panel moderator, presentations at national Disability Policy Conference (2018 through 2021)
• “Health Care Mergers and Acquisitions”, panel moderator, Crain’s Detroit Business Healthcare Leadership Summit (October 2020)
• “A New Way Forward: Reimagining the Nonprofit Workspace”  Virtual Engagement Series sponsored by Michigan Community Resources, Michigan Nonprofit Association, Council of Michigan Foundations (August 2020)
• “Are There Strings Attached to No-Strings-Attached Money?”  Presentation on CARES Act and Healthcare Provider Relief Funds, State Bar of Michigan Health Law Section (May 2020)
• “ Growing a Healthy 501(c)(3)”  Presentation and workshop sponsored by Michigan Community Resources and State Bar of Michigan Health Law Section (November 2019)
• “Health Care Literacy”, panel moderator, Crain’s Detroit Business Healthcare Leadership Summit (October 2019)
• “Nonprofit Board-Governance Challenges and Responsibilities”, Plymouth Educational Excellence Foundation (January 2019)
• “Big Data and Artificial Intelligence’s Impact on Health Care”, panel moderator, Automation Alley Integr8: The Industry 4.0 Conference (November 2018)
• “Best Ways to Coordinate and Pay for Mental Health Care”, panel moderator, Crain’s Detroit Business Healthcare Leadership Summit (October 2018)
• “Legal Structures, Licensing and Regulation, Taxation”, New Detroit, Minority Small Business Education Series (annual sessions 2014-2018)
• “Legal Issues Affecting Associations”, Association Law Symposium, Michigan Society of Association Executives (November 2016)
• “What Your Board Should Know—Roles and Responsibilities”, Habitat for Humanity Michigan Conference (September 2016)
• “Nonprofit Board Governance”, University of Michigan Ross School of Business conference (November 2015)
• “Nonprofit Board Governance”, United Cerebral Palsy national conference (May 2015)
• “Nonprofit Organizations”, Business Law boot camp, State Bar of Michigan Business Law Section (January 2015 and November 2014)
• “Health Care Reform Issues”, Re:Con Conference, Michigan Rehabilitation Association (November 2014 and November 2013)

All Related Practice Areas

Education

University of Michigan, B.B.A.

University of Michigan Law School, J.D.

Admissions

Memberships

• State Bar of Michigan (Health Care Law, Business Law, and Taxation Sections). Past co-chair, Nonprofit Corporations Committee
• American Health Law Association
• American Bar Association
• Federal Bar Association
• Detroit Bar Association
• Metropolitan Affairs Coalition (Detroit, MI), Board of Directors, public health task force, legislative platform committee
• SourceAmerica (Vienna, VA), National Board of Directors, Executive Committee, Governance Committee, Compensation Committee
• United Cerebral Palsy (Washington, DC), National Board of Trustees, National Public Policy Committee
• Southwest Solutions, Board of Directors, vice-chair; Southwest Counseling Solutions, Board of Directors, chair
• Bridgeway Services, Board of Directors, secretary
• Metro Health Foundation, Board of Directors
• Michigan United Cerebral Palsy (formerly United Cerebral Palsy of Metro Detroit) Public Policy Committee chair, past Board of Directors and past chair
• Detroit Leadership Academy, past Board of Directors, past president
• Disability Rights Michigan (formerly Michigan Protection & Advocacy Service), past Board of Directors, past president

Awards & Recognitions

Best Lawyers in America - Health Care Law, 2013-2024; Tax Law, 2021-2024

Michigan Super Lawyers, Health Care Law and Nonprofit Organizations, 2008-2022; Health Care 2023

DBusiness Top Lawyers in Metro Detroit, Health Care Law and Nonprofit/Charities Law, 2014-2024

AV-rated, Martindale-Hubbell

United Cerebral Palsy Association, 2019 and 2004 National Chairperson's Award