Michael O. Ware

Dean Shulman is a tax partner in the New York office of Kirkland & Ellis LLP. He represents clients on a wide range of U.S. and international tax matters, including mergers, acquisitions, divestitures, tax-free spin-offs, leveraged buyouts, initial public offerings and the formation of funds. Dean has extensive experience advising on and structuring transactions, including partnership workouts and restructurings, and like-kind exchanges, as well as transactions involving the formation and...

Diana Brummer, a partner in the firm’s Business Law Department, co-chairs the firm’s Real Estate Industry group. Ms. Brummer’s experience spans the spectrum of commercial real estate transactions with a particular emphasis on complex joint ventures, senior, construction and mezzanine financings (for both lenders and borrowers), acquisitions and dispositions, loan workouts, real estate recapitalizations and development. Ms. Brummer represents a wide variety of client types, i...

Mark Edelstein is chair of Morrison & Foerster’s Global Real Estate Group. Mr. Edelstein concentrates his practice on the areas of real estate finance, private equity, workouts, restructurings, and bankruptcies, and regularly represents lenders and others in a wide variety of mortgage and construction loan transactions involving, among other asset types, office, commercial, retail, industrial, multi-family, hospitality, healthcare, and condominium and cooperatives, and in complex re...

Mr. Cohen is one of the leading matrimonial lawyers in the United States. He has been counsel in some of the most important equitable distribution and custody matters in New York. Mr. Cohen regularly represents many of the most accomplished individuals and their spouses in the fields of finance, real estate, business, public service and entertainment. Due to Mr. Cohen’s extensive record of accomplishment and reported decisions, he is also frequently called upon to represent individuals ...

Susan P. Witkin is the founding member of The Law Offices of Susan P. Witkin PLLC in New York, New York. Her practice focuses on Trusts and Estates, including estate and tax planning, probate matters, trust and estate administration, and related litigation. Ms. Witkin advises individuals and families on estate planning strategies designed to address income, estate, gift, and generation-skipping transfer tax considerations while reflecting each client’s personal priorities and long-term ...

Jonathan Rikoon practices in the areas of trust and estate planning, administration and litigation. He engages in sophisticated estate and tax planning for wealthy individuals and families, preparation of wills and trusts and the administration of trusts and estates. He helps to establish various tax-efficient multi-tier family, business and investment vehicles, such as partnerships, limited liability companies and closely held corporations with trust ownership, and he structures third-party ...

Ilan D. Scharf is a lawyer recognized by Best Lawyers in the practice area of Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law. Ilan D. practices law in New York, New York Best Lawyers has recognized Ilan D. Scharf since 2021. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Ilan D. Scharf is held by other lawyers.

Jeffrey A. Brill is a lawyer recognized by Best Lawyers in the practice area of Corporate Law. Jeffrey A. practices law in New York, New York Best Lawyers has recognized Jeffrey A. Brill since 2023. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Jeffrey A. Brill is held by other lawyers.

Brian Shoot is a member of the firm and an appellate specialist who has argued some 250 cases in appellate courts throughout New York. He is admitted to a variety of courts, including the United States Supreme Court, and his experience has made him a sought-after expert by members of the bar on appellate issues. He is a member of the Office of Court Administration’s Advisory Committee on Civil Practice, which advises the state courts on the potential changes in matters of civil procedur...

Mary B. Hevener is a lawyer recognized by Best Lawyers in the practice areas of Litigation and Controversy - Tax and Tax Law. Mary B. practices law in New York, New York Best Lawyers has recognized Mary B. Hevener since 2005. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Mary B. Hevener is held by other lawyers.