• Posted on December 10, 2020

    Education

    • Chicago-Kent College of Law, Illinois Institute of Technology, Chicago, Illinois 2013, Master of Taxation (LLM)
    • Pepperdine University School of Law, Malibu, California 2011, J.D.
    • Law Journal: Journal of Business, Entrepreneurship, and the Law, Associate Editor
    • Pepperdine University, Malibu, California 2006, Magna Cum Laude
      Honors: Dean’s List; Golden Key Society
      Major: Political Science

    Associations & Memberships

    • Illinois State Bar Association Member
    • DuPage County Bar Association Member
    • WealthCounsel

    Admissions

    • Illinois

    Carleton W. Yoder joined Huck Bouma, PC in 2013.  Carleton, a Director with the Firm, concentrates his practice in the areas of Trusts and Estates, tax and transactional matters, business succession planning, estate and gift strategies, estate and trust administration, and wealth transfer through estate and gift planning.

    Carleton handles estates both large and small, and represents his individual and business clients’ transactional and operational needs through the custom drafting of Wills, Revocable Living Trusts, Irrevocable Trusts, Grantor Retained Annuity Trusts, Charitable Remainder Trusts, and business succession plans.  He believes in taking the time to understand his clients’ needs, objectives, and desires before applying the tools available to fulfill those needs.

    Carleton attended Pepperdine University where he graduated, magna cum laude, with a Bachelor of Arts degree in Political Science. He later returned to Pepperdine to attend its School of Law where he received his Juris Doctor. After graduating law school, Carleton moved back to DuPage County.  Carleton enjoys the study of taxation, and during his first year with Huck Bouma, distinguished himself by finishing his Master of Laws in Taxation (LLM) at Chicago-Kent College of Lawearning the CALI award in Tax Accounting and State and Local Taxation.

    Carleton was born in Chicago, raised in DuPage County, and currently resides in Wheaton with his family. He enjoys photography, automobiles, and going on bike rides with his family on the Illinois Prairie Path.

    Publications:
    Pitfalls of the Power of Attorney for Property, DCBA Brief, 2015

    “The 8.5 Steps Toward Ensuring Your Estate Plan is in Order,” blog appearing in Common Financial Sense, Cross Point Wealth. May 2, 2019.


  • Posted on December 10, 2020

    Education

    • DePaul University College of Law, Chicago, Illinois, 1996 J.D.
      Honors: Highest Honors; Order of the Coif
      Law Review: DePaul University Law Review, Member
    • University of Illinois, Urbana-Champaign 1993 B.S.
      Honors: With Honors
      Major: Finance

    Associations & Memberships

    • Midwest Business Brokers Institute
    • DuPage County Bar Association
    • Illinois State Bar Association
    • American Bar Association

    Admissions

    • Illinois

    David O’Sullivan is an Equity Shareholder at Huck Bouma and Co-Chair of Huck Bouma’s M&A and Corporate Transactional practice groups.

    With respect to his M&A practice, Dave has over 20 years of experience leading complex acquisitions, divestitures, reorganizations, recapitalizations and restructurings in a wide variety of transaction structures (including stock transactions, asset transactions, mergers, Section 338(h)(10) transactions, and tax-deferred equity rollover transactions) and in a wide variety of industries (including manufacturing, distribution, services and technology).

    Dave’s practice also includes representing private companies with general corporate matters, such as choice of entity planning and execution (including appropriate ownership arrangements such as operating agreements or shareholder agreements), corporate governance, joint ventures, strategic planning, succession planning and contract negotiation and review. In this role, Dave will very often act as outside general counsel to his corporate clients.

    Due to his extensive experience in M&A and general corporate transactions, Dave is known for bringing a practical and solutions-oriented approach to client matters.


  • Posted on December 10, 2020

    Education

    • DePaul University College of Law, Chicago, Illinois: J.D.
    • DePaul University Kellstadt Graduate School of Business, Chicago, Illinois: M.B.A.
    • Knox College, Galesburg, Illinois: B.A.

    Admissions

    • Illinois

    Michael J. Marshall is a director with the Firm and a member of the Firm’s corporate practice. Michael has a wide-ranging practice that encompasses business and tax planning, entity formation and governance, contractual agreements, dispute resolution, mergers and acquisitions (M&A), reorganizations, and succession planning.

    Michael serves as a legal advisor for the Small Business Development Center and is a member of its local advisory board. Michael frequently presents on topics relevant to business owners, including asset protection, tax, intellectual property, deferred compensation, third party financing and security holder relations, and acquisitions.

    Prior to joining Huck Bouma, Michael was a senior consultant with a big four firm in Chicago.

    Michael earned a B.A. from Knox College and a J.D. and M.B.A. from DePaul University.

    Michael and his family reside in the western suburbs.

    Speaking Engagements: Primer on Leading Clients Through Private M&A Transactions , Thursday, October 3, 2019 meeting of the Fox Valley Chapter of the ICPAS.


  • Posted on December 9, 2020

    Education

    • Harvard Law School, J.D., 1999
    • University of Illinois at Champaign/Urbana, M.A. in Comparative Literature, 1996
    • Northern Illinois University, B.A. in English and Philosophy, 1993

    Associations & Memberships

    • American Bar Association
    • Illinois State Bar Association
    • DuPage County Bar Association
    • Kane County Bar Association
    • Chicago Bar Association
    • Elder Counsel

    Admissions

    • Illinois

    Jennifer A. Johnson is a senior Director with the Firm, concentrating her practice in estate planning, special needs planning, business succession planning, guardianship, estate administration and elder law. She represents individuals and families at all income levels.

    Jennifer’s practice involves designing and implementing a custom estate plan for each client. Designing the right plan means choosing the right estate planning tools. Jennifer frequently utilizes irrevocable insurance trusts, family limited partnerships, limited liability companies, shareholder agreements, qualified personal residence trusts, grantor retained annuity trusts, intentionally defective grantor trusts, charitable lead trusts and charitable remainder trusts, and revocable and irrevocable trusts utilizing generation skipping transfer tax planning. Additionally, Jennifer handles all aspects of guardianship, probate, estate and trust administration, including funding and liquidity issues, estate and gift tax return preparation and succession planning for beneficiaries.

    After graduating from law school, Jennifer joined the Milwaukee, Wisconsin office of Quarles & Brady, LLP, where she practiced multi-generational estate and closely held business planning. In 2003, Jennifer became a partner with The Kingsbury Firm, LLC, a boutique estate planning firm serving high net worth families. Looking to give back to the community, Jennifer joined Prairie State Legal Services, Inc. in 2010 as a staff attorney. Prairie State is a non-profit legal services firm that provides free civil legal services to low-income individuals and seniors. At Prairie State, Jennifer worked primarily with seniors and those with disabilities, representing many clients in administrative hearings with the Illinois Department of Human Services and the Social Security Administration.

    Returning to the for-profit sector in 2012, Jennifer joined American Bank and Trust Company, N.A. as a vice president and trust officer. In this role, Jennifer worked with many special needs trusts, as well as traditional trusts for individuals of all income levels.

    Jennifer frequently speaks on the topics of special needs planning, estate planning, elder law and Section 529 college savings plans, including presentations at the Kane County Bar Association, DuPage County Bar Association, Annual Wisconsin State Bar Tax School, the Wisconsin Institute of Certified Public Accountants Annual Tax Conference, the Financial Planners Association’s Financial Planning Symposium, and the Association of Women Lawyer’s Luncheon Seminar Series.

    Jennifer lives in South Elgin with her family. She spends her free time hiking, kayaking and enjoying time with loved ones.

    In October, 2017, Jennifer presented an interactive workshop at the WealthCounsel Symposium 2017, in Hollywood, California, leading a discussion on the topic “Decanting and Friends – Modifying Irrevocable Trusts”. The presentation covered various techniques for modifying irrevocable trusts, with particular emphasis on Decanting and Trust Protector. State law differences were also be discussed, with special emphasis on taxation and asset protection. “Navigating the Transition to Estate Planning”.

     


  • Posted on December 9, 2020

    Education

    • DePaul University College of Law, Chicago, Illinois, J.D. 1996
    • University of Florida, M.A. – Masters in Accounting and Taxation, 1991
    • University of Florida, B.A. 1990

    Certifications

    • Certified Public Accountant

    Admissions

    • Illinois
    • Florida

    Brett M. Dale is a Shareholder with the firm and Chairman of the Estate Planning Group. He represents highly compensated individuals and closely held businesses in various industries. Brett concentrates his practice in estate planning, estate and trust administration and corporate planning. Brett is licensed to practice in Illinois as well as in Florida.

    Brett counsels individuals, executives and business owners on various estate planning, succession planning and corporate planning techniques. Many of his clients are closely held businesses. His planning techniques focus on federal and state estate, gift, generation-skipping and income taxation. Brett also represents fiduciaries and beneficiaries in estate and trust issues.

    Brett is a frequent lecturer for various groups including the Illinois Certified Public Accounting Society. He is the past President of the Fox Valley Chapter of the Illinois Society of Certified Public Accountants and past President of the Wheaton Rotary Club. Brett is a Director at Cadence Health, member of the Marianjoy Foundation and also a member of the Board of Trustees of the DuPage Community Foundation.

    Brett resides in Wheaton with his wife, Kristine, and their four children. Brett is actively involved in his community, the schools his children attend, along with his personal enjoyment of playing basketball, fishing, hunting and golf.

    Below are just a few frequently asked questions designed to help you to understand the broad concept of estate planning and how it will benefit you.

    “How Does the Estate Planning Process Work?”
    An up-to-date estate plan helps you preserve, protect and manage your assets. This video provides a quick overview of the process.

    “When Do I Need to Update My Estate Plan?”
    It is important to keep your estate plan up to date. This video explains the critical times to review your estate plan.

    Special Consideration for Business Owners
    Business owners face unique issues when creating their estate plans.

    Remote Estate Planning
    During this unprecedented time, people’s need for urgent estate planning has increased, requiring attorneys to employ innovative methods of providing services.


  • Posted on December 9, 2020

    Education

    • University of Iowa College of Law, J.D., 2005
      with Highest Distinction
    • University of Notre Dame, B.B.A., 1998
      Honors: Magna Cum Laude

    Associations & Memberships

    • Certified Public Accountant
    • DuPage County Bar Association, Secretary Treasurer, 2017-2019

    Recognitions

    • 2019 Lawyer of the Year,
      DuPage County Bar Association

    Admissions

    • Illinois

    Tricia R. Buhrfiend is a senior Director with the firm, representing individuals, high net worth families and business owners, and concentrates her practice on estate planning, taxation, succession planning and other general corporate matters.

    Tricia assists her clients in preparing custom revocable trusts, wills, irrevocable trusts, limited partnership, limited liability company agreements, shareholder agreements and various other agreements. Tricia also has substantial experience in assisting individuals, business owners, and tax-exempt organizations in general tax structuring and tax-related issues.

    After college, Tricia worked in public accounting at a large public accounting in Chicago, Illinois. After law school and prior to joining the firm, Tricia practiced law at a large law firm in Chicago, Illinois.

    Tricia has a J.D. from the University of Iowa College of Law (with Highest Distinction) and graduated with a bachelor’s in business administration from the University of Notre Dame (magna cum laude).

    Tricia is a certified public accountant (CPA). She has also served in several leadership positions with the DuPage County Bar Association.

    Tricia resides in Elmhurst with her husband and three children. Personally, Tricia enjoys entertaining, spending time with friends and family and watching college football.


  • Posted on December 9, 2020

    (630)330-2544(c)

    Education

    • Northwestern University
      School of Law, J.D.
    • Bradley University,
      B.S., with honors

    Admissions

    • Illinois
    • U.S. District Court for the Northern District of Illinois
    • Federal Trial Bar
    • U.S. Court of Appeals, Seventh Circuit
    • U. S. Supreme Court

    David Zajicek is a highly experienced attorney whose practice includes corporate, finance and real estate transactions, as well as related lítigation. He represents companíes in sales of businesses; mergers and acquísitions; leveraged buyouts; executive compensation; employment law; shareholder disputes, and business succession planning.

    As part of his corporate practice, David represents major lending institutions as well as borrowers ín all types of private financíng arrangements, including aircraft financing, New Markets Tax Credit (NMTC) financing, Tax Incremental (TIF) financing, and workout litigation.

    David’s real estate practice includes representation of developers from acquisition thru construction, sale and leasing. He has extensive experience in zoning and land use matters before many local communities in the Chicagoland area and in state courts regarding annexation, zoning, special use permits, wetlands permits, impact fees, storm water management and building permits.

    On the trial side of his practíce, David has tried cases in state and federal courts regarding diverse commercial matters, ìncluding shareholder disputes, manufacturer/distributor disputes, and real estate matters of all types.

    Honors & Awards
    Named as a “Super Lawyer” in inaugural issue of lllinois Super Lawyer magazine, where selected by peers in area of closely and privately held Business Law.

    Member of the Leading Lawyers Network, where selected by peers in the area of Land Use, Zoning & Condemnation Law.

    Holds the AV@ Peer Review Rating from Martindale-Hubbell, its highest rating for ethics and legal ability

    Presentations
    Documenting Unusual Real Estate and Commercial Loans-Buílding Lender Protections From Start to Finish, live video conferences.

    Publications
    David has written and lectured to professional groups regarding the New Markets Tax Credit Program, enacted as part of the Federal Community Renewal Tax Relief Act of 2000.

    He has also been a guest lecturer on zoning and land use law conferences sponsored by the lnternational Conference of Shopping Centers and has taught real estate law courses at Roosevelt University in Chicago.

    Personal
    David was a Captain in the United States Air Force and is a recipient of the Air Force Commendation Medal.
    He and his wife, Lucrezia, live in Naperville, Illinois.

    AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.


  • Posted on December 9, 2020

    Education

    • DePaul University
      College of Law, J.D.
    • University of Iowa, B.B.A.
      Certified Public Accountant

    Associations & Memberships

    • DuPage County Bar Association
    • Illinois State Bar Association Member

    Admissions

    • Illinois

    Timothy W. O’Donnell, a Director with the Firm, counsels corporations, partnerships, limited liability companies and individual clients on a wide range of business and related tax matters. He has extensive experience in taxable and nontaxable business acquisitions and restructurings, succession planning, capital-raising activities, business structuring and joint venture agreements.
    Mr. O’Donnell also has significant experience involving the financing ownership and disposition of business related aircraft, including tax-deferred exchanges and sales and use tax issues.

    A frequent lecturer, Mr. O’Donnell speaks on a broad range of topics, including tax-related aspects of mergers and acquisitions and S corporation operations. He is the co-author of ”Operating and Maintaining the S Corporation”, a chapter of an Illinois Institute for Continuing Legal Education publication on S corporations.

    Mr. O’Donnell has been selected by his peers as a Leading Lawyer in Tax Law Business from 2013 to 2016.

    Affiliations
    Member, Section of Taxation, American Bar Association


  • Posted on December 9, 2020

    Education

    • Case Western Reserve,
      School of Law, J.D.
    • American University, B.A.

    Associations & Memberships

    • American Bar Association
    • Illinois State Bar Association
    • United States District Court for the Northern District of Illinois
    • United States Tax Court
    • Executive Editor, Journal of International Law
    • Member, Jessup International Moot Court Team

    Admissions

    • Illinois

    Kimberly A. Nagle, a senior Director with the Firm, concentrates her practice in commercial business and finance transactions for small and mid-sized businesses. She has substantial experience counseling such businesses on a wide variety of business issues, including, without limitation, formation issues, mergers and acquisitions, reorganizations, joint ventures, tax planning and controversy issues and other general commercial matters. Ms. Nagle also represents local, regional and national lenders and borrowers in the structuring, negotiating and documentation of commercial and healthcare finance transactions.

    Representative Transactions

    Represented a manufacturer of flexible plastic liners in the sale of its business to private equity for $75mm.

    Represented a title production software company in the sale of its business to a rival software company for $100mm.

    Represented a provider of HVACR repair, maintenance and construction services as corporate counsel in their acquisition of similar companies in with transaction sizes ranging in size from $5 million to $17 million dollars. Represented the same company in connection with its sale to a private equity firm for an aggregate purchase price of $47mm.

    Represented a management and technology consulting company in the sale of its business to private equity for over $21mm.

    Represented a transportation and logistics services company in the sale of its business to a strategic investor for over $5mm.

    Represented a food and packaging manufacturer in the strategic sale of its assets to a public company for over $15mm.

    Represented an energy company as corporate and finance counsel in its acquisition of a strategic joint venture partner in a transaction of approximately $12mm dollars.

    Represented an engineering firm in connection with the acquisition of a rival firm for $8mm.

    Represented a travel company in the sale of its assets to a public company for over $9mm.

    Represented a manufacturer and fabricator of commercial heating equipment in the sale of its company to a family investment office for over $17mm.

    Represented a software engineering firm in the sale of its operations in the US and abroad to a key business partner for over $21mm.

    Represented the majority shareholders of a food manufacturer in connection with investments made by strategic partners in excess of $5mm.

    Represent a distributor of vehicle products in the sale of its business to a public company for over $5mm.

    Represented an ingredient supplier in the sale of its company for over $25mm to a public company and the subsequent liquidation of its ESOP plan.

    Represented a lender in connection with a 10 property commercial real estate loan totaling over $50mm.

    Represented a lender and administrative agent in a syndicated loan over $100mm involving a commercial business with multiple property locations in 3 different states.

    Represented a borrower in the acquisition of financing totaling over $20mm from commercial and mezzanine lenders.

    Represent an ESOP borrower in the acquisition of a $50mm revolving loan.

    Represented a group of employees in the buy-out of the existing owners of a prototype design firm for consideration of approximately $5mm dollars.