EDUCATION

Donald A. DeLong is a graduate of Michigan State University (B.A. with High Honors) and Wayne State University Law School (J.D., cum laude). Don also has completed all the post-graduate class work in the Masters of Laws in Taxation Program at Wayne State University. Don is a frequent speaker on estate planning and business succession issues. Don practices primarily in the areas of Estate Planning; Taxation; Business Law; Business Succession Planning; Real Estate; Probate Administration; and Commercial Litigation.

PROFESSIONAL EXPERIENCE

Practicing Attorney since 1985

Primary areas of practice include the following:

General business and corporate law, including incorporations, choice of entity decisions, mergers and acquisitions, negotiating and drafting buy-sell agreements between shareholders or equity owners of closely held businesses, contracts, transfers of liquor licenses and representation before the Michigan Liquor Control Commission and all other aspects of legal representation of businesses.

Representation of Private Foundations and Charitable Organizations (501 (c) (3) organizations) from creation and applications for tax exempt status to distribution on liquidation.

Estate Planning (wills, trusts, etc.) and probate administration, taxation, including tax planning for various commercial and personal transactions, and representation before the audit and collection divisions of the Internal Revenue Service and Michigan Department of Treasury,

Real estate practice, including drafting, negotiating and closing the sale of commercial and residential real estate, real estate development and financing, appeals of tax assessments and commercial leasing.

Commercial litigation

REPRESENTATIVE MATTERS HANDLED:

• Numerous acquisitions of manufacturing and personal service companies ranging from $50,000 to $100,000,000 in Michigan, Arizona, Georgia and overseas.
• Michigan Strategic Fund Tax Exempt Bond financing for numerous plant facility acquisitions ranging from $2,000,000 to $25,000,000.
• Initial Public Offering for closed end mutual fund, from business plan stage to public offering.
• Representation of publicly held company, including SEC filings.
• Financing through private placements for numerous start up companies as well as existing companies.
• Numerous traditional financing through banks and other financial institutions.
• Corporate reorganizations.
• Tax appeals and litigation on a variety of issues.
• Estate and business succession plans for hundreds of clients with a net worth from $50,000 to $130,000,000.
• Representation of businesses and charitable organizations in phases of operations.