Sean H. Cook Partner | [email protected] Detroit t +1.313.546.6058 f +1.248.603.9658 m +1.248.915.0213 Biography Sean Cook’s practice encompasses many diverse areas of law: tax, mergers and acquisitions, closely held businesses, trusts and estates and general corporate and charity law. Sean works with businesses on a variety of complex tax matters. Sean represents both buyers and sellers in mergers and acquisitions and provides due diligence counsel all the way through structuring and closing sale agreements. He is also 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’s knowledge and versatility in many practice areas allows him to be especially valuable to his clients. He’s a problem solver, positions himself in the client’s seat and works with a sense of urgency towards favorable outcomes. Sean is a member of the Management Committee, the chair of the Warner Tax Practice Group, the former chair of the MiCPA M&A committee task force, is a former MiCPA board member (1999-2015) and is a Certified Public Accountant. Industries Automotive Infrastructure and Public-Private Partnerships (P3) Aerospace and Defense and Government Services Practices Tax Law Tax Controversy Practice Mergers and Acquisitions Business and Corporate Services Securities and Corporate Governance Nonprofit Organizations Business Start-Ups 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 Funds and Investment Services Education Wayne State University Law School J.D. 1995 Walsh College M.S. 1989 Taxation University of Michigan B.A. 1987 Representative Experience 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 successful sale of Mount Brighton Ski Resort to Vail Resorts in 2012 Lead attorney in successful sale of $40 million U.S. auto stamping plant to an international conglomerate 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 [email protected] | Detroit | +1.313.546.6058 Honors & Awards Named the Best Lawyers' 2022 Detroit Tax Law Lawyer of the Year Best Lawyers in America, Closely Held Companies, Family Businesses and Tax Law, 2013- Present DBusiness, Top Lawyers in Metro Detroit, Tax Law, Nonprofit/Charities Law and Trusts and Estates, 2011, 2012, 2015-2021 Michigan Super Lawyers, Tax, 2012-Present Publications Business Tax Provisions in the American Rescue Plan Act of 2021, 4/7/2021 Treasury Issues Guidance on President‘s Executive Order on Deferring Payroll Tax Obligations due to COVID-19, 8/31/2020 Professional Affiliations American Institute of Certified Public Accountants Michigan Association of Certified Public Accountants Member of Board of Directors (2009-Present); Chair of M&A Task Force (2013-18); Vice Chair of M&A Task Force (2011-13); Past Chair of Federal Tax Task Force Walsh College President’s Advisory Council Bar Associations State Bar of Michigan Member, Taxation Section Council (2016-Present); Chair, Estates and Trusts Committee, Taxation Section (2013-16) American Bar Association Speaking Engagements "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) [email protected] | Detroit | +1.313.546.6058 "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 Courts U.S. District Court, Eastern District of Michigan U.S. Tax Court Admitted 1996, Michigan [email protected] | Detroit | +1.313.546.6058 .