TROY, Mich., March 25, 2013 /PRNewswire/ -- Giarmarco, Mullins & Horton, P.C. is pleased to announce that Bruce W. Haffey has been named as a dbusiness Top Lawyer. Mr. Haffey also has an "AV" Peer Review rating from Martindale- Hubbell, the highest ranking by peers for general ethical standards and legal ability. Mr. Haffey concentrates his practice in the area(s) of business planning, commercial transactions, mergers and acquisitions, franchise law and taxation. He has handled small and middle market business clients for over 25 years. Mr. Haffey has represented clients in a multitude of complex merger and acquisition transactions for businesses, including the automotive supply industry and health care entities. Representation covers all aspects of a transaction, including strategic analysis, tax analysis, due diligence, preliminary agreements, transaction planning, negotiation and documentation, financing, closing and post-closing. Mr. Haffey is an expert in business entity selection and design, including the analysis of tax and non-tax issues, the formation of corporations, limited liability companies and other business entities, business reorganizations, liquidations and dissolutions and buy-sell arrangements among owners. Throughout his career, Mr. Haffey has represented franchise companies, assisting in the preparation of franchise agreements, offering circulars and other legal documents, structuring franchise systems, complying with state and federal franchise laws, and resolving issues that arise with the franchisees. Mr. Haffey received his BA from the University of Michigan, his JD from the University of Michigan and his LLM in Taxation from Wayne State University. He is admitted to practice in Michigan, and the US Tax Court. Giarmarco, Mullins & Horton, P.C., ranks as the 12 th largest law firm in Michigan. Founded 39 years ago, located in Troy and Detroit, Michigan. Giarmarco, Mullins & Horton, P.C. is a full service law firm with 70 attorneys. Areas of practice include litigation, corporate law, health care law, business transactions, estate and trust planning, commercial litigation, governmental law, real estate, creditors' rights, criminal law, employment and labor and workers' compensation. GMH has been recognized as a Top Tier Law Firm in the United States by U.S. News and World Report. Additional recognitions include Crain's Detroit Business Cool Place to Work and Detroit Free Press Top Workplaces 2012. SOURCE Giarmarco, Mullins & Horton, P.C.