Who We Are


Michael S. Gutt, J.D., LL.M.

Founder/Senior Consultant

Michael Gutt has been a financial counselor since 1981, when he began his career with The Ayco Corporation in Atlanta. While at Ayco, he provided tax and investment counseling to senior executives of many Fortune 500 Companies. Mr. Gutt left Ayco in 1986 in order to establish his own financial counseling firm, where he has continued to provide customized wealth management to individuals on an ongoing basis.

An attorney and registered investment adviser, Mr. Gutt graduated from Ithaca College in 1976 with a B.S. in Business Administration and received his J.D. from Emory University Law School in 1980. In addition to his law degree, Mr. Gutt received an Advanced Professional certificate in Taxation from the New York University Graduate School of Business in 1981 and a Master of Laws Degree in Taxation from Emory University Law School in 1985.

Mr. Gutt and his wife, Pam, have two children and reside in Atlanta.


Susan C. Spratlin

Associate Financial Consultant

Susan Spratlin began her career in 1984 as a Financial Analyst with the Ayco Corporation in Atlanta. She Subsequently left Ayco in 1988 to join Gutt Financial Management as an Associate Financial Consultant. Mrs. Spratlin specializes in providing clients with various financial reports, which includes but is not limited to: Income Tax Projections, Retirement Analysis, Estate Analysis, and Investment Performance Reports. Mrs. Spratlin also focuses much of her time with Individual Income, Estate and Gift Tax return preparation for Gutt Financial Management clients.
Susan graduated from the university of North Carolina at Chapel Hill in 1984 with a B.A. in Economics. Mrs. Spratlin enjoys spending time with her family, husband Boys and son Robert.

Laurie K. Frank

Office Administrator

Laurie has provided administrative support and client services for GFM since April, 2015. After graduating from college, Laurie worked for 5 years with Julian LeCraw & Co. as a Real Estate assistant and then 10 years at Oil Dri Corporation in numerous positions including Product Manager for the Industrial Division. She left Oil Dri to pursue sales and event planning at C. Parks Catering and Events where she worked on and off for over 12 years. Laurie has an extensive background in sales & marketing, event planning, office administration and accounting assistance.

Laurie is an Atlanta native and graduated from University of Georgia in 1986 with a B.B.A. in Business, majoring in Management. Mrs. Frank enjoys spending time with her teenage daughter, Sophie, and her husband, Lawrence.