Michael T. Sawyier, J.D., LL.M. (Tax)

Principal

mtsawyier@epaclaw.com

Born:

• Boston, MA, January 6, 1948

Education:

• John Marshall Law School, LL.M. Tax, 2000
• Yale University, LL.M., 1973
• University of Chicago, J.D., 1972
• Harvard University, A.B., magna cum laude, 1969

Practice Areas:

• Asset protection
• Trusts and estates
• Business law
• Limited liability
• Entity law
• Tax planning
• Commercial and residential real estate

Admissions:

• Illinois, 1972
• New York, 1974
• District of Columbia, 1974
• California, 1976
• U.S. District Court, Northern District of Illinois, 1977
• U.S. Court of Appeals, Seventh Circuit, 1981
• Indiana, 1983
• U.S. Supreme Court, 1984
• Texas, 1989

Biography:

Michael T. Sawyier is the principal of the Law Offices Of Michael T. Sawyier.

Mr. Sawyier received his undergraduate degree from Harvard University, where he entered as an advanced placement sophomore. He earned his J.D. from The University of Chicago Law School, where he served on the Law Review, his first LL.M. in International Law from Yale University Law School, and his second LL.M. in Tax Law from The John Marshall Law School.

Mr. Sawyier concentrates his practice in the areas of asset protection, estate and business planning, business law, and real estate. He has practiced in the Chicago area for more than 30 years. He is a member of the Advisory Board of the Association of Chartered Senior Financial Planners (ACSFP), special counsel in various litigation matters to the National Association of Financial and Estate Planning (NAFEP), and chair of the Trusts and Estates section of the Porter County (Indiana) Bar Association.

Mr. Sawyier's experience in bankruptcy law and creditors' rights, added to the firm's expertise in trusts and limited liability entities, a subject on which Mr. Sawyier lectures for the National Business Institute and other business organizations, enables the members of the firm to assist clients to formulate and carry out their optimal asset protection plans, all at a reasonable cost to the client.

Member:

• Chicago Bar Association, Trust Law, Probate Practice, Elder Law, and Asset Protection Committees
• Illinois State Bar Association, Trusts and Estates and Elder Law Sections
• Porter County Bar Association, Trusts and Estates Section
• Indiana Bar Association
• American Bar Association

Experience of Michael T. Sawyier:

Representative estate and business planning practice

• Diverse business and transactional law practice extending for more than 30 years (corporate, limited liability company, partnership, tax, real estate, financing) (highest professional quality rating by Martindale-Hubbell)
• Asset protection, including family limited partnerships, family LLCs, and domestic asset protection trusts
• Bankruptcy practice
• Decedents' estates, guardianships, and special needs trusts
• Preparation of estate and gift tax returns
• Trust administration
• Preparation and implementation (including funding) of a Qualified Domestic Trust (QDOT), Qualified Conservation Contribution (Easement), Multi-Corporate General Partner Family Limited Partnership, and numerous estate plans utilizing A-B revocable trusts, pour-over wills, and powers of attorney
• Preparation and implementation (including funding) of irrevocable life insurance trusts and dynasty trusts
• Preparation of wills, codicils, and testamentary trusts
• Review of trust instruments, powers of attorney, small estate affidavits, and sundry account ownership and control questions for financial institution
• General counsel to American Institute of Sindhulogy
• Advisory Board member of Association of Chartered Senior Financial Planners
• Counsel for retirement plan benefits and distributions, beneficiary designations (including multi-generational IRAs), buy-sell agreements, and charitable remainder trusts

Representative real estate practice

• Advising about, negotiation, and drafting of numerous leases and construction contracts (commercial and residential)
• Advising about, negotiation, drafting, and closing of numerous real estate sales contracts (commercial and residential), including office buildings, stores, restaurants, an industrial plant, a motel, vacant parcels, and apartment buildings
• Mortgage refinancing of 676 St. Clair office building (Chicago, Illinois) and other commercial properties
• Negotiation of sale of institutional mortgage loan portfolio
• Landmark ordinance (zoning) litigation for East Lake Shore Drive Association (Chicago, Illinois)
• Limited Partnership Syndication
• Townhouse Development
• Tax counsel re sundry matters

Litigation practice

• Construction contracts
• Construction defects
• Mechanic's liens
• Mortgage foreclosures
• Building code violations
• Bankruptcy
• Eviction
• Eminent domain matter (as Special Assistant Attorney General)
• Special counsel to NAFEP in various litigation matters