International Society of Primerus Law Firms

Sacramento Attorney
Michael G. Polis

Phone: 916.441.2430


Languages: English

Michael G. Polis is a Partner with Wilke, Fleury, Hoffelt, Gould & Birney, LLP. He received his Bachelor of Arts degree with a major in economics in 1985 from the University of California , Los Angeles. In 1994 he earned his Juris Doctor from the University of the Pacific, McGeorge School of Law.

Mr. Polis’ practice focuses on health care and insurance regulatory matters. He also provides legal counsel to individuals and business entities on tax, bankruptcy and general corporate-related legal issues. The emphasis of Mr. Polis’ practice is the licensure of HMO’s and insurers.

He teaches contract law at the U.C. Davis Extension program.

Mr. Polis’s extensive writings on health-care-related issues have appeared in The Sacramento Lawyer, California Optometric Monthly newsletter, and Sacramento Medicine and Solano Physician magazines.

Areas of Practice:

  • Business Entities & Transactions
  • Healthcare
  • Tax

Professional & Business Affiliations:

  • State Bar of California – Admitted, December 1994 (Bar Number 173480)
  • California licensed Certified Public Accountant (CPA Number 53480)
  • United States Tax Court – Admitted, November 1995
  • Admitted to United States District Court (Northern and Central District of California)
  • Fresh Producers, Inc., Chair of the Board of Directors
  • Sacramento County Bar, Health Care Law Section (Past President)
  • Sacramento County Bar, Business/Bankruptcy Law Section Member
  • California Society of Certified Public Accountants
  • KVIE (Public Television), Board of Directors
  • Goodwill Industries – Past Chair of the Board of Directors
  • Goodwill Industries – Chief Financial Officer
  • City of Roseville- Hearing Appeals Board Commissioner

Professional Licenses:

In addition to being admitted to the California bar, Mr. Polis is a California-licensed Certified Public Accountant.


  • Wilke, Fleury, Hoffelt, Gould and Birney, LLP
    Partner  (1994 – present)
    Form limited liability companies and partnerships, limited partnerships, corporations, and general partnerships.  Counsel numerous health care service plans on Knox-Keene Act licensure issues.  Draft provider contracts, grievance procedures and enrollment documents.  Also, counsel various health care providers on Knox-Keene Act, Medi-Cal and Medicare (HCFA) related issues.  Advise clients on corporate matters, including nonprofit tax exemption and private incurement matters.  Represent clients in Federal Bankruptcy Court on Chapter 11 related matters.  Represent clients before the Internal Revenue Service on income tax related matters.
  • California State University, Sacramento and University of California, Davis
    Instructor (2002-present)
    Mr. Polis is currently a part-time faculty member in the College of Business Administration, Department of Organizational Behavior and Environment, at California State University, Sacramento. He teaches Business, Ethics and Society.  He is also currently a part-time instructor at the University of California, Davis, Extension, teaching business law.
  • University of Phoenix
    Instructor (2000 – present)
    Mr. Polis  teaches a Business Ethics course to students who major in accounting.
  • Foundation Health Corporation
    Senior – Financial Planning/Mergers and Acquisitions (1992 – 1994)
    Assisted legal counsel in obtaining nationwide licensing rights to sell HMO health insurance.  Interpreted state statutes and regulations to facilitate the licensing process.  Review and analyze acquisitions in order to expand corporate opportunities and increase shareholder value.  Prepared financial models (pooling vs. purchase consolidation accounting) to determine impact on corporate earnings per share.
  • Potter Investments
    Controller  (1990 – 1992)
  • Link, Murrel and Company
    Certified Public Accountants
    Senior Staff Accountant (1988 – 1990)
  • Deloitte, Haskins and Sells
    Staff Auditor (1987 – 1988)

Contact This Firm

Wilke Fleury LLP

400 Capitol Mall
Twenty-Second Floor
Sacramento, CA 95814
United States

Law Firm Contact: David A. Frenznick

Tel: 916.441.2430

Fax: 916.442.6664



Member Since: 2010

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