- District of Columbia
- U.S. District Court, Southern District of Florida
- U.S. Tax Court
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)
Jonathan W. Michael is a shareholder at Burke, Warren, MacKay & Serritella, P.C. Jonathan's practice focuses on estate and gift tax issues, with an emphasis on wealth and business succession planning for closely held business owners and entrepreneurs.
Jonathan also has extensive experience in representing corporate and individual executors and trustees in probate and trust administration 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.
Jonathan represents a broad array of clients, including business owners and entrepreneurs, executives, individuals and families with inherited wealth, not-for-profit organizations and charities, and individuals in the entertainment industry.
As an Adjunct Professor in the LL.M. Program at The John Marshall Law School, Jonathan has developed and currently teaches the “Basic Estate Planning,” “Advanced Estate Planning” and “Business Succession Planning” courses. 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 issues. He is also an Adjunct Professor at the DePaul University School of Accountancy and MIS.
Jonathan is a Fellow of the American College of Trust and Estate Counsel (“ACTEC”), a nonprofit association of lawyers and law professors skilled and experienced in the preparation of wills and trusts; estate planning; and probate procedure and administration of trusts and estates of decedents, minors and incompetents. With approximately 2,600 Fellows primarily in private practice in the United States, ACTEC is recognized as the nation’s most prestigious estate planning organization.
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.
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 has also recently been featured on the WBBM Newsradio 780 AM and 105.9 FM show called "At Issue", hosted by WBBM's political reporter, Craig Dellimore. Jonathan spoke about issues relating to estate planning for those who are aging.
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.
Honors & Awards
- Martindale Hubbell has awarded Jonathan with an AV Peer Review Rating, which is its highest rating for ethical standards and legal ability
- Named to the Illinois Super Lawyers list
American College of Trust and Estate Counsel, Fellow
Greater North Shore Estate & Financial Planning Council, member
Chicago Estate Planning Council, member
Chicago Bar Association, member
Florida Bar Association, member
Bar Association of the District of Columbia, member
The John Marshall Law School, Adjunct professor
DePaul University School of Accountancy and MIS, Adjunct professor
The Chicago Family Business Council at DePaul University, firm liaison
Patrons of the Arts In the Vatican Museums, Secretary
Our Lady of Mount Carmel Academy, School Board President
- The Fabricator, December 6, 2016
- November 20, 2016
- TAX ALERT: IRS Proposes to Eliminate Valuation Discounts for the Transfer of Interests in Family Owned EntitiesAugust 16, 2016
- 6 Succession Planning Lessons We Can Learn from Prince's EstateJuly 22, 2016
- Lawyer & Statesman, June 2016
- January 25, 2016
- August 13, 2015
- August 2015
- The Fabricator, July 14, 2015
- May 12, 2015
- June 27, 2014
- October 18, 2013
- May 14, 2012
- May 1, 2011
- October 4, 2010
- June 2, 2010
- March 26, 2010
- Firm’s Michael Shares Business Succession Advice at UIC Family Business Council’s Educational ProgramSeptember 30, 2009
Events & Speaking Engagements
- "Securing Your Business for the Next Generation: Why Now is the Time for Business Succession Planning"McCormick Place, November 9, 2015
- "Powers of Appointment -- You Gotta Know When To Hold 'Em, Know When To Walk Away And Know When To Run"September 2015
- April 21, 2010
- November 20, 2008
- Chicago Family Business Council of DePaul University , Fall 2012