Sean H. Cook
- Partner
My admin
- Wendy Mullins
industries
practices
- Tax
- Tax Controversy Litigation
- Mergers and Acquisitions
- Corporate
- Securities and Corporate Governance
- Nonprofit Organizations
- Business Startups and Early Round Financing
- Closely Held Businesses
- Trusts and Estates
- Estate Settlement and Trust Administration
- Family Business and Succession Planning
- Fiduciary Representation
- Fundamental Estate Planning
- Tax Planning
- Counsels many businesses on the buy and sell side of acquisitions.
- Assists businesses with tax issues in a variety of transaction, including choice of entity issues, issuance of incentive ownership to employees, capital formation and cross-border transactions.
- Assists clients in purchase or sale of businesses, from structuring the deal to handling due diligence, closing and post-closing matters.
- Lead attorney in several successful acquisitions and divestitures of closely held businesses in a variety of industries which focus on automotive, ancillary waste management and healthcare.
- Lead attorney in successful sale of Mount Brighton Ski Resort to Vail Resorts in 2012.
- Lead attorney with restructuring U.S. entities
- Counsels many businesses on the buy and sell side of acquisitions.
- Assists businesses with tax issues in a variety of transaction, including choice of entity issues, issuance of incentive ownership to employees, capital formation and cross-border transactions.
- Assists clients in purchase or sale of businesses, from structuring the deal to handling due diligence, closing and post-closing matters.
- Lead attorney in several successful acquisitions and divestitures of closely held businesses in a variety of industries which focus on automotive, ancillary waste management and healthcare.
- Lead attorney in successful sale of Mount Brighton Ski Resort to Vail Resorts in 2012.
- Lead attorney with restructuring U.S. entities as part of an international restructuring of a global auto supplier.
- Assisted auto supplier in a joint venture arrangement with another supplier.
- Structured the post-bankruptcy legal organization for an auto supplier.
- Represented several business owners in negotiated separation agreements.
- Engages with individuals to address their estate planning needs.
- Assists in succession planning, through generation wealth transfers, traditional gifting, family partnerships, recapitalization and other methods.
- Represents private foundations, assisting with tax or corporate governance issues.
- Handled several applications for tax-exempt status for new organizations; helped organizations come into compliance and converted a for-profit organization to nonprofit status.
- Local counsel for national retailer in successful claim for refund of sales tax.
- “The Current State of M&A in Michigan and Beyond,” Alliance of Mergers and Acquisition Advisors – Detroit Chapter, April 17, 2024
- “FEI Detroit Hot Topic – Tax Policy Updates,” March 14, 2023, Troy, Michigan
- “Remote Work,” Warner 2022 HR Seminar In-Person Event, May 4, 2022, Grand Rapids, Michigan
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- “The Current State of M&A in Michigan and Beyond,” Alliance of Mergers and Acquisition Advisors – Detroit Chapter, April 17, 2024
- “FEI Detroit Hot Topic – Tax Policy Updates,” March 14, 2023, Troy, Michigan
- “Remote Work,” Warner 2022 HR Seminar In-Person Event, May 4, 2022, Grand Rapids, Michigan
- “Considerations for Remote Employees,” Warner Webinar, November 17, 2020
- “New Coronavirus Aid, Relief and Economic Security Act (“CARES Act”),” Warner Webinar, April 1, 2020
- Family Business Forum Radio Show, September 26, 2019 (works best if viewed/listened to using Internet Explorer)
- Family Business Forum Radio Show, June 27, 2018 (works best if viewed/listened to using Internet Explorer)
- Family Business Forum Radio Show, December 27, 2017 (works best if viewed/listened to using Internet Explorer)
- Family Business Forum Radio Show, May 31, 2017 (works best if viewed/listened to using Internet Explorer)
- “P/E Client Meet Reality and Let’s Get Ready to Sell,” MiCPA Mergers and Acquisitions Conference, May 23, 2017, Troy, Michigan
- Family Business Forum Radio Show, March 29, 2017 (works best if viewed/listened to using Internet Explorer)
- Featured speaker, Walsh Institute Leadership Center’s Business Transitions Annual Conference, Nov. 1, 2012, Troy
- Frequent speaker, Michigan Association of Certified Public Accountants, 2001-Present
- Changes in Tax Law and the Impact on Business, Automation Alley, March 30, 2011, Troy
- The New Inflation Reduction Act ExplainedLegacy Matters
- Your Capital Gains Could Become Capital Pains Under the President’s Proposed BudgetLegacy Matters
- Lender Management v. Commissioner Decision Impacts Single Family Offices in 2018Legacy Matters
- Here Come the Extenders (Not Another Apocalyptic Teen Movie)—Just Another Tax ActAhead of the Curve Auto Supplier
- Warner Represented First State Bank of Decatur in its Sale to GTSB Financial, Inc.
- Warner Attorneys Selected for Multiple Honors by Best Lawyers in America®
- Warner Represented ChoiceOne Financial Services, Inc. in its Merger with Fentura Financial, Inc. and Underwritten Public Offering of Common Stock
- Warner Represented Crown Capital Securities in its Sale to LPL Financial
- Warner Represented Lumin Financial in its Sale to Perigon Wealth Management
- Warner Represented Century Mold in its Acquisition of Integrity Injection Molding
- Warner Represents Macatawa Bank Corporation in Its Pending Merger with Wintrust Financial Corporation
- 22 Warner Attorneys Rated 2024 Top Lawyer by DBusiness
- Warner Attorneys Selected for Multiple Honors by Best Lawyers in America®
- Warner Attorneys Selected for Multiple Honors by Michigan Super Lawyers Magazine
- Warner Represented Linamar in Acquiring Three Battery Enclosure Factories
- 21 Warner Attorneys Rated 2023 Top Lawyer by DBusiness
- 108 Warner Attorneys Rated Best Lawyers in America
- 42 Warner Attorneys Recognized by Michigan Super Lawyers Magazine
- Warner Represented Azimuth Capital in Joining Focus Financial Partners Inc.
- Warner Represents Nichols Paper & Supply in Its Sale to Imperial Dade
- 21 Warner Attorneys Rated 2022 Top Lawyer by DBusiness
- 12 Warner Attorneys Named Lawyers of the Year
- 105 Warner Attorneys Rated Best Lawyers in America©
- 44 Warner Attorneys Recognized by Michigan Super Lawyers Magazine
- 21 Warner Attorneys Rated 2021 Top Lawyer by DBusiness
- 102 Warner Attorneys Rated 2021 Best Lawyers in America
- 45 Warner Attorneys Recognized by Michigan Super Lawyers Magazine
- Warner Representing ChoiceOne Financial Services, Inc. in the Acquisition of Community Shores Bank Corporation
- 52 Warner Attorneys Recognized by Michigan Super Lawyers Magazine
- One Hundred and Two Warner Attorneys Rated Best Lawyers in America
- Warner Represents ChoiceOne Financial Services, Inc. in Its Merger with County Bank Corp.
- IJGlobal Names Gordie Howe International Bridge 2018 Deal of the Year
- Gordie Howe International Bridge Named Canadian Deal of the Year by Lexpert® in its Top 10 Deals of 2018
- Three New Partners Elected to Warner Management Committee
- Gordie Howe International Bridge Named PFI’s 2018 Transport Deal of the Year
- 17 Warner Attorneys Rated 2019 Top Lawyer by DBusiness
- Warner Serves as U.S. Counsel to Windsor-Detroit Bridge Authority on Historic Agreement for Gordie Howe International Bridge
- 58 Warner Attorneys Recognized by Michigan Super Lawyers Magazine
- One Hundred Warner Attorneys Rated Best Lawyers in America
- Warner Represents TCSB Bancorp, Inc. in Its Merger With Independent Bank Corporation
- Five Warner Attorneys Rated 2018 Top Lawyers by DBusiness
- 57 Warner Attorneys Recognized as Michigan Super Lawyers
- Ninety-Seven Warner Attorneys Rated Best Lawyers in America
- Fifteen Warner Attorneys Rated 2017 Top Lawyers by DBusiness
- Three Warner Partners Elected to Michigan State Bar Leadership Positions
- 56 Warner Attorneys Recognized as Michigan Super Lawyers
- 90 Warner Attorneys Rated Best Lawyers in America
- Warner Representing Birmingham Bloomfield Bancshares, Inc. (Bank of Birmingham) in Merger with Arbor Bancorp, Inc. (Bank of Ann Arbor)
- Warner Representing West Shore Bank in $8.3 Million Acquisition of West Michigan Bank & Trust
- Ten Warner Attorneys Rated 2016 Top Lawyers by DBusiness
- 61 Warner Attorneys Recognized as Michigan Super Lawyers
- 98 Warner Attorneys Rated Best Lawyers in America
- 98 Warner Attorneys Rated Best Lawyers in America
- Tax Changes Coming in 2025 Affecting Farmers and Agribusiness Clients
- The New Inflation Reduction Act Explained
- New Michigan Law Should Create Federal Tax Savings for Pass-through Entity Owners
- New Michigan Law Should Create Federal Tax Savings for Pass-through Entity Owners
- Your Capital Gains Could Become Capital Pains Under the President’s Proposed Budget
- Business Tax Provisions in the American Rescue Plan Act of 2021
- Treasury Issues Guidance on President‘s Executive Order on Deferring Payroll Tax Obligations due to COVID-19
- Payroll Tax Obligations Deferred in Light of COVID-19
- Michigan Department of Treasury Confirms Personal Protective and Safety Equipment Used in Industrial Processing is Exempt from Sales and Use Tax
- IRS Grants Relief for Qualified Opportunity Funds and Investors Affected by Ongoing 2020 COVID-19 Pandemic
- Reminder – Michigan Department of Treasury Delayed Q2 Estimated Tax Payments Until July 15, 2020
- Michigan Department of Treasury Waives Penalties and Interest on Monthly Sales, Use and Withholding Tax Returns Previously Due on May 20, 2020
- New Charitable Contribution Opportunities Under the CARES Act
- IRS Provides Coronavirus Relief to Parties in IRC Sec. 1031 “Like-Kind Exchange” Transactions
- Michigan Dept. of Treasury Delays Filing Deadline and Waives Penalties and Interest on April’s Sales, Use and Withholding Tax Returns
- Federal Tax Update: COVID-19 Delay for Payment and Filing
- Federal Tax Update: COVID-19 Delay for Payment and Filing
- How to Report the Employee Retention Credit for March Wages
- Michigan Tax Update: COVID-19 Delay for Payment and Filing
- CARES Act Includes Many Tax Relief Provisions for 2020
- Federal Tax Update: COVID-19 Delay for Payment and Filing
- HR 6201 to Create Tax Credits to Help Employers Amid COVID-19 Crisis
- U.S. Supreme Court’s Wayfair Decision Overturns “Physical Presence” Nexus Requirement for Collection of Sales Tax
- Education & Commendations – Spring 2018
- Lender Management v. Commissioner Decision Impacts Single Family Offices in 2018
- Why You Should Review Your Tax Structure
- Planning to Travel Abroad? Better Pay Your Taxes
- Here Come the Extenders (Not Another Apocalyptic Teen Movie)—Just Another Tax Act
- Is Your Company Right Sizing its State Tax Compliance with its Footprint?
- Make Sure the Right Person Signs Your Business’s Tax Return, Mistakes Could Have Grave Consequences
- Myths and Truths Regarding Inversion Transactions
- “A Practical Approach to the Centralized Partnership Audit Regimen,” Michigan Tax Lawyer, Winter 2018
- “What’s the Word…’Personal Goodwill’ – 2014 Transfer Tax Cases Recognizing Personal Goodwill,” Michigan Tax Lawyer, Fall 2014
- “The Rich Poor: Planning for estates under $10,680,000 and Counting (or repurposing the current plan),” ICLE presentation, February 2014
- “Federal Income Tax Consequences of Same-Sex Couple Marital Status After U.S. v. Windsor and Rev. Rul. 2013-17,” Michigan Tax Lawyer, Fall 2013
- “Tax Provisions
- “A Practical Approach to the Centralized Partnership Audit Regimen,” Michigan Tax Lawyer, Winter 2018
- “What’s the Word…’Personal Goodwill’ – 2014 Transfer Tax Cases Recognizing Personal Goodwill,” Michigan Tax Lawyer, Fall 2014
- “The Rich Poor: Planning for estates under $10,680,000 and Counting (or repurposing the current plan),” ICLE presentation, February 2014
- “Federal Income Tax Consequences of Same-Sex Couple Marital Status After U.S. v. Windsor and Rev. Rul. 2013-17,” Michigan Tax Lawyer, Fall 2013
- “Tax Provisions of Health Care Reform: Whether a Cure or a Catastrophe, It Is Here,” Bloomberg Law Reports – Health Law, July 2, 2010
- “Federal Tax Forum,” Michigan Tax Lawyer, Fall 2006
- “Are Intermediate Sanctions on Tax-Exempt Organizations a Slippery Slope to Termination?,” The Michigan Business Law Journal, Spring 2006
- “New Like Kind Regulations Highlight Old Planning Opportunities,” Michigan Tax Lawyer, Fourth Quarter 1994