Sean H. Cook
- Partner
My admin
- Wendy Mullins
I’m a practical, reasonable guy — and I approach my legal practice the same way. I think my clients appreciate that I bring real life solutions given the legal issues involved. They don’t want any unnecessary drama or difficulty in their lives, and so I do my best to shield them from those things. I listen to them, try to understand what they really want and need and then remove those obstacles that are getting in their way.
Sean Cook offers knowledge and versatility in many diverse practice areas, including tax, mergers and acquisitions, closely held businesses and the unique needs of their owners, trusts and estates, as well as general corporate and charity law. He works with companies on a variety of complex tax matters, and also represents both buyers and sellers in mergers and acquisitions, providing due diligence counsel all the way through structuring and closing the sale agreements. He is well versed in the application process for tax-exempt status for startup organizations and has also converted many for-profit organizations to nonprofit status. Sean practiced as a Certified Public Accountant for nearly 9 years and brings his knowledge of the complexities of accounting, auditing, financial statements and tax compliance when solving client issues.
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
- “
- “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