

Michael R. Becher CPA
Strategic Advisor
Office: Indianapolis
mbecher@kdlegal.com
p: 317-238-6208
f: 317-636-1507
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
- FASB Technical Resource Committee
- Indiana CPA Society, Member; Past Board Member
- Financial Executives Institute, Board Member
- American Institute of CPA, Member
Community Activities
- Indianapolis Chamber of Commerce, Past Board Member; Fiscal Policy Committee
- St. Vincent Health Corporation, Audit Committee
- First Merchants Corporation, Board of Directors; Audit Committee; Nominating and Governance Committee
- United Way of Central Indiana, Board of Directors; Tocqueville Society Committee; Campaign Cabinet (2012)
- Kelley School of Business, Indiana University, Dean's Advisory Committee; Alumni Association, Past President
- Crossroads of America Boy Scout Council, Board of Directors; Audit Committee Member and Past Chair; Past Treasurer and VP of Fundraising
- Marian University, Board of Trustees; Audit and Finance Committees; Chair, Investment Committee; Chair of the Opportunities for Excellence Dinner-Corporate Committee (2009-2010, 2013)
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
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

Seventh Circuit Court of Appeals Reaffirms the Necessity of Adhering to the Bankruptcy Code Text
July 14, 2020
Secured Lender

Reminder: Post-Judgment Interest on Indiana State-Court Judgments Tolled Until August 15, 2020
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

Charles Richert Joins Firm's Financial Institutions and Business, Acquisitions, and Securities Practices
October 1, 2019
Firm News

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

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

Brett J. Ashton to Speak at the 1st American Financial Services Association Law & Compliance Symposium
January 16, 2018
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
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
Litigation

If Our Company Gets Sued Because of COVID-19, Will We be Covered by Insurance?
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

David E. Corbitt Named Chair of Krieg DeVault's Public Finance and Municipal Practice Group
January 8, 2020
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

Katherine D. Mayberry Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group
October 29, 2018
Firm News

Krieg DeVault Partners John B. Baxter and Robert A. Greising Named to Chambers USA 2018 List
May 10, 2018
Firm News

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
- FASB Technical Resource Committee
- Indiana CPA Society, Member; Past Board Member
- Financial Executives Institute, Board Member
- American Institute of CPA, Member
Community Activities
- Indianapolis Chamber of Commerce, Past Board Member; Fiscal Policy Committee
- St. Vincent Health Corporation, Audit Committee
- First Merchants Corporation, Board of Directors; Audit Committee; Nominating and Governance Committee
- United Way of Central Indiana, Board of Directors; Tocqueville Society Committee; Campaign Cabinet (2012)
- Kelley School of Business, Indiana University, Dean's Advisory Committee; Alumni Association, Past President
- Crossroads of America Boy Scout Council, Board of Directors; Audit Committee Member and Past Chair; Past Treasurer and VP of Fundraising
- Marian University, Board of Trustees; Audit and Finance Committees; Chair, Investment Committee; Chair of the Opportunities for Excellence Dinner-Corporate Committee (2009-2010, 2013)
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
Insights
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

Seventh Circuit Court of Appeals Reaffirms the Necessity of Adhering to the Bankruptcy Code Text
July 14, 2020
Secured Lender

Reminder: Post-Judgment Interest on Indiana State-Court Judgments Tolled Until August 15, 2020
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

Charles Richert Joins Firm's Financial Institutions and Business, Acquisitions, and Securities Practices
October 1, 2019
Firm News

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

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

Brett J. Ashton to Speak at the 1st American Financial Services Association Law & Compliance Symposium
January 16, 2018
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
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
Litigation

If Our Company Gets Sued Because of COVID-19, Will We be Covered by Insurance?
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

David E. Corbitt Named Chair of Krieg DeVault's Public Finance and Municipal Practice Group
January 8, 2020
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

Katherine D. Mayberry Joins Krieg DeVault's Business, Acquisitions, and Securities Practice Group
October 29, 2018
Firm News

Krieg DeVault Partners John B. Baxter and Robert A. Greising Named to Chambers USA 2018 List
May 10, 2018
Firm News

Robert A. Greising and Nicholas J. Anderson to Present at Tax Reform Workshop
February 8, 2018