Michael T. McCormick, Managing Partner

Michael T. McCormick concentrates his practice in areas of corporate law, tax and estate planning and tax litigation. Michael has been practicing law for 20 years and has tried cases in state and federal courts as well as the United States Tax Court and has argued before both state and federal appellate courts.

Michael’s extensive professional career ranges from preparing estate plans for families seeking to protect their assets for the next generation to tax planning for corporate mergers and acquisitions. He has represented many emerging growth companies as well as venture capital groups and creative equity platforms.

In addition to representing taxpayers in controversies before the Internal Revenue Service and the United State’s Tax Court, he has counseled both families and corporations on tax matters, and has published a number of articles on tax law. He has extensive trial experience, both on behalf of individuals and corporations, and he has litigated cases at both the trial level and in the appellate court.

Michael graduated with a double major in accounting and finance from Miami University in Oxford, Ohio and attended law school at Valparaiso University in Indiana, where he graduated in the top of his class. He also received a Concannon Certificate in International Law from Notre Dame University in London, England, and then went on to receive a master’s degree in taxation from the John Marshall Law School in Chicago, graduating with honors. Michael has published numerous articles and was quoted in the Wall Street Journal. Recently Michael was featured in Forbes Magazine.

CONTACT: mike@mbflegal.com

Gregory A. Braun, Partner

Gregory A. Braun concentrates his practice in real estate law. Greg represents both buyers and sellers of real estate, as well as clients in distressed financial condition who could benefit from bankruptcy, foreclosure defense, or short sales. In addition, Greg assists clients in the compliance with federal, state and local development regulations, and he provides his clients valuable counsel for construction, insurance, corporate and tax matters, including 1031 exchanges.

During his career, Greg has represented hundreds of clients in real estate and corporate transactions, assisting individuals, families, builders, developers, investors, and lenders in projects ranging from the construction or sales of single family homes to the development of 250 unit towers. While Greg has represented some of the largest Chicago-area builders, including MCL Companies, Terrapin Properties, and Jameson Realty, has participated in complex commercial and residential condominium conversions, and has worked on many high-scale development projects including Park View and River View Condominiums, Grand Plaza Tower, and Burnham Pointe, Greg gets the most satisfaction out of helping home buyers and sellers, as well as neighborhood builders.

Greg also lectures extensively on matters of real estate law to varying audiences. Greg has provided continuing legal education to attorneys at The Chicago Bar Association and Chicago Title and has provided training to realtors and other professionals at the Metropolitan Planning Council and various real estate brokerage offices throughout the city and suburbs.

A graduate of Indiana University School of Law (Bloomington) where he received the Am Jur Award in Real Estate, Greg was a member of the National Trial team. Greg is a member of the Illinois State Bar Association, the Chicago Bar Association and a member of the Real Property Law Committee on Condominium Law. Greg is a commissioner on the Wilmette Housing Commission, providing guidance to the Village on housing matters and providing housing assistance to community members in need. He also is a board member of the Artistic Home, a Chicago acting ensemble and studio offering classes, workshops, and full stage productions.

CONTACT: gbraun@mbflegal.com

Michael S. Friman, Partner

Michael S. Friman focuses his practice on commercial real estate transactions, finance and commercial transactions, finance and business transactions. He represents developers, lenders and businesses, locally and throughout the country, in such matters as: mixed use condominium projects, industrial and retail developments, medical office facilities, multi-family apartment buildings, hotels, construction and acquisition financing, commercial leasing, sophisticated workout transactions and tax-deferred exchanges. Toward that end, Michael uses his experience and creativity in finding tax and other savings incentives available to real estate owners in Illinois. He also advises companies involved in related real estate activities such as sales, leasing, property management, brokerage and construction.

As a legal and business advisor, Michael is committed to helping clients find, develop and close deals that further their business objectives. Michael regularly advises entrepreneurs and closely held businesses on legal matters incidental to their day to day business operations as well as their capital raising and start-up needs, including choice of entity, private equity raises, and operational agreements. Much like general counsel, Michael’s breadth of experience allows him to not only provide strategic planning and routine business transactional support to companies, but he also can capably “quarterback” any number of unique issues facing companies by spotting the issue and engaging specialists when needed, such as intellectual property, environmental and regulatory counsel. As such, Michael has been actively involved in sales and acquisitions of technology companies, medical practices, nursing homes and home health care businesses.

Michael had the unique benefit of practicing for several years in commercial litigation, while continuing to maintain his transactional practice. Utilizing his prior litigation experience, he is able to help his clients identify potential risks, negotiate favorable terms, and document contracts and other transactions with an eye toward minimizing future litigation.

Michael has been a partner and associate in law firms of national prominence, where he was involved in the development, financing and/or conversion of such well-known projects as River City, Le Meridien, Millennium Centre Tower, The Transportation Building, Grand Plaza and other developments that have changed Chicago’s skyline. He has also worked on mergers and acquisitions of local and nationally known companies.

Michael graduated with High Honors in Finance from the University of Illinois School of Commerce and Business Administration, where he was President of the Pre-Law Society. He then went on to receive his law degree from the University of Illinois College of Law and was rated Outstanding Graduate Assistant in Business and Technical Writing by students and faculty. Michael continues to teach and has been a featured faculty presenter for the National Business Institute and Law Seminars International. Always proactive, Michael was the co-chairman of the Real Property Law Committee on Condominium Law; he participates in legislative reform; and he continues to be an active participant in the Chicago Bar Association. Michael is also a member of several local and national real estate and business associations and involved in many local civic and charitable endeavors. Additionally, Michael holds an Illinois real estate broker’s license and has been involved as a principal in property development, general contracting, marketing and sales. Michael is also a member of the Chicago Real Estate Council.

CONTACT: mfriman@mbflegal.com

Daniel S. Lewis, Associate

Daniel S. Lewis concentrates his practice in the areas of estate planning, probate and trust administration, tax planning and controversy, and business law. Before joining McCormick Braun Friman, Dan was an associate at a boutique estate and business planning firm.

During his career, Dan has prepared hundreds of estate plans for individuals and families seeking to clearly establish their wishes with regards to their estate and end of life care, avoid conflicts, provide for the next generation, and minimize or eliminate estate taxes. Dan advises clients of greatly varying net-worth. While able to efficiently and cost effectively plan for smaller estates, Dan has extensive experience in sophisticated estate planning techniques designed to greatly reduce the potential estate tax liability of affluent clients. Dan takes pride in working closely with all of his clients to ensure not only that their wishes are accurately reflected in their plans, but also that they fully understand the complex legal documents that implement those plans.

Das also works with families who have recently lost a loved one. Dan represents executors, administrators, beneficiaries, heirs, and trustees to ensure that the wishes of the decedent are carried out, that all heirs and beneficiaries receive their fair share of the estate, and that the administration of the estate is conducted in an efficient manner. Dan has successfully guided many estates through the complicated probate processes of various counties throughout the state of Illinois and has experience in both contested and uncontested estates.

In addition to this work in estate planning and probate, Dan has a great amount of experience in the areas of tax planning, tax controversy, and business law. In conjunction with the firm’s other tax professionals, Dan works closely with individuals and business owners to minimize their tax liabilities. Dan also has a substantial amount of experience in representing taxpayers before the IRS & IDOR. Dan has routinely worked with both the IRS & IDOR to resolve issues on behalf of his clients, has represented taxpayers in numerous audits, and has negotiated settlements and installment agreements on behalf of clients as well. Also, Dan advises many business owners on how to limit their liability, raise capital, protect their interests, and effectively manage the legal aspects of their businesses.

Dan received his J.D. from Loyola University Chicago School of Law. In his time there, Dan worked as a research assistant, aiding the head of the antitrust department in his research concerning an additional chapter to his treatise on U.S. antitrust law. In addition, Dan studied law at Oxford College in England as well as at the Loyola Rome Center in Rome, Italy.

Dan graduated from Wabash College where he had a double major in Economics and German.

Dan is a member of the American Bar Association, the Illinois State Bar Association, and the Chicago Bar Association. Dan has also provided pro bono legal advice through a Chicago legal aid organization.

Contact: dslewis@mbflegal.com
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Richard M. Craig, Of Counsel

Lawrence M. Lusk, Of Counsel

Lawrence M. Lusk became of counsel to the firm in August, 2004. Lawrence’s practice focuses on both residential and commercial real estate transactions with a concentration in municipal code compliance and zoning issues. Lawrence represents property owners, developers in all types of zoning matters from amendments to the zoning ordinance, variances and administrative adjustments. He also defends clients who face charges of code and compliance violations at administrative hearings and in the Circuit Court of Cook County.

Lawrence has been called upon to serve in numerous government positions relating to real estate including Staff Attorney in the Code Enforcement Bureau for the City of Chicago Department of Buildings and Administrative Law Judge for the City of Chicago Department of Administrative Hearings. For over eight years, as an Administrative Law Judge, Lawrence presided over thousands of hearings regarding violations of the City of Chicago building, zoning, environmental, health and transportation ordinances. With this vast experience, Lawrence is able to advise clients who find themselves entangled in various government actions in all levels.

Lawrence graduated from Chicago’s St. Xavier University and Loyola University School of Law. While in school, he interned in the U.S. District Court for the Northern District of Illinois. There, Lawrence was awarded the William J. Campbell Award for the outstanding intern in the Federal Defender Program. Lawrence is a member of the Illinois State Bar Association and the Chicago Bar Association.

CONTACT: llusk@mbflegal.com
P 312.327-3409

Steven H. Mora, Of Counsel

Jeff Whitehead concentrates his practice in consumer and business bankruptcy matters, including Chapter 7 and Chapter 13.  He helps his clients prevent creditors take away the life they have worked so hard to create.   By taking timely advantage of the U.S. Bankruptcy Laws, it is possible to save your home, savings, automobiles and personal belongings. He is also the Supervisory Attorney of Legal Advocates for Seniors and People with Disabilities.  This is a program designed to help people on a fixed income with debt problems. 

Jeff moved to the Chicago area after receiving his Juris Doctor and Master of Business Administration degrees from The University of Akron.  He is currently a member of the Chicago Bar Association, National Association of Consumer Bankruptcy Attorneys (NACBA), American Bankruptcy Institute (ABI) and the National Association of Consumer Advocates (NACA).

In 2009 Jeff was named the Chicago Better Business Bureau’s Arbitrator of the Year.  He was also declared 2010’s Rising Star by Super Lawyers Magazine.  You can contact him by calling our office at (312)466-0800 or jeffwhitehead_2000@yahoo.com.