Our client base is a mix of publicly traded companies, privately owned businesses of all types, including regional manufacturers and entrepreneurial startups, and individuals, including some of Forbes’ “400 Wealthiest Americans.” Since 1992, each of our clients has been served through an attorney who is personally committed to their needs and supported by specialists as required to deal with a wide variety of issues. This personal service model is the foundation of the many long-term client relationships we have maintained and drives our commitment to seek new clients who will become our long-term clients of the future.
Jeffrey D. Warren, Partner
Mr. Warren concentrates on corporate representation, with special emphasis on closely held businesses, and on commercial real estate transactions.
He represents privately held companies in various industries and their owners in all types of transactions, and provides counsel to them on organizational, governance and succession planning issues. For many of these companies, he acts as outside “general counsel,” providing advice and representation concerning strategic planning and relations with investors, customers, suppliers, landlords, business partners, lenders and employees.
He assists his clients nationally in all phases of commercial real estate activity and development including land acquisition and due diligence investigations, entitlements, ownership syndication, such as private placements, financing, construction, management, leasing and sales. Mr. Warren also represents clients in connection with workouts of troubled real estate projects. He has extensive experience in negotiating, obtaining and monetizing governmental financial incentives, such as tax increment financing, community improvement district, special service district and business district subsidies, to support redevelopment of distressed shopping centers throughout the country.
Mr. Warren has more than 35 years of experience serving as outside counsel to mortgage bankers, manufactured housing lenders, banks, finance companies, credit unions and financial call centers in a variety of transactions and regulatory matters, and in the formulation and implementation of their finance and service programs.
Illinois and U.S. District Court, Northern District of Illinois, 1972; U.S. Court of Appeals, 7th Circuit, 1977; U.S. Supreme Court, 1978
Carleton College and Northwestern University (B.A., 1968)
The University of Chicago Law School (J.D., 1972)
Professional and Civic Involvement
Firm liaison to the Chicago Family Business Council; Member, Illinois Mortgage Bankers Association (former Chair, 1998-2008, Legislative Committee); Member, Mortgage Bankers Association of America (Member, Legal Issues Committee and Regulatory Compliance Committee); Member, International Council of Shopping Centers; Trustee, Glenkirk Foundation
Illinois Super Lawyer since 2005
Illinois Leading Lawyer since 2003
Jonathan W. Michael, Partner
Jonathan W. Michael is a shareholder at Burke, Warren, MacKay & Serritella, P.C. and a member of the firm’s Wealth & Succession Planning Group and Not-For-Profit and Planned Giving Group. Jonathan’s practice focuses on estate and gift tax issues, with an emphasis on wealth and business succession planning for family owned and closely held business owners and entrepreneurs.
When working with business owners and entrepreneurs, Jonathan collaborates with his clients on the design and implementation of business succession planning strategies structured to minimize overall income and transfer tax obligations and achieve the unique goals of his clients.
Jonathan also has extensive experience in representing corporate and individual executors and trustees in probate and trust administration and litigation matters, including advising clients: in properly carrying out their fiduciary duties; contested estates, actions to construe and/or reform estate planning documents containing improper or ambiguous
terminology or scrivener’s errors; and gift and estate tax controversies with state and Federal taxing authorities.
As an Adjunct Professor in the LL.M. Program at The John Marshall Law School, Jonathan has developed and currently teaches the “Estate Planning,” “Advanced Estate Planning” and “Business Succession Planning” courses offered at the Law School. Additionally, Jonathan is a sponsor-liaison to the Chicago Family Business Council at DePaul University, where he advises owners of family owned and closely held businesses on a wide variety of business and succession planning issues.
Martindale Hubbell has awarded Jonathan with an AV Peer Review Rating, which is its highest rating for ethical standards and legal ability. In addition, he has been named to the Illinois Super Lawyers list.
Jonathan frequently speaks at professional educational seminars, including those sponsored by the Illinois Institute of Continuing Legal Education and the Chicago Bar Association. He has authored numerous articles on a wide range of topics, including business succession planning, asset protection planning, and the transfer and taxation of collections and collectibles.
Jonathan has been quoted in the Chicago Tribune and Crain’s Chicago Business, and has been a guest on “At Issue”, hosted by WBBM’s political reporter, Craig Dellimore, on WBBM Newsradio 780 AM and 105.9 FM.
Jonathan received his undergraduate degree in Finance from Miami University in Oxford, Ohio, his law degree, cum laude, from the University of Miami School of Law in Coral Gables, Florida, and his Masters of Law degree in Taxation from New York University School of Law in New York. Jonathan is licensed to practice law in Illinois, Florida, the District of Columbia, and the U.S. Tax Court.
Florida, 1994; Illinois, 1995; U.S. District Court, Southern District of Florida and U.S. Tax Court, 1996; District of Columbia, 1998
Miami University (B.S., 1990)
University of Miami School of Law (J.D., cum laude, 1994)
New York University School of Law (LL.M. in Taxation, 1995)
Professional and Civic Involvement
Firm Liason, The Chicago Family Business Council
Secretary, Patrons of the Arts for the Vatican Museum
Member, Chicago Estate Planning Council
Member, Chicago Bar Association
Member, Illinois State Bar Association
Member, Florida Bar Association
Member, Bar Association of the District of Columbia