• Illinois
  • Florida
  • 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 has a national practice focusing 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.

Recently Jonathan was elected as 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.

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

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




330 North Wabash Avenue, Suite 2100
Chicago, Illinois 60611-3607
T: 312.840.7000
F: 312.840.7900