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 net worth from $50,000 to $130,000,000.
• Representation of businesses and charitable organizations in all phases of operations.

EDUCATION

Wayne State University Law School, 1986 to 1993
Completed all course work in Masters of Laws in Taxation Program

Wayne State University Law School, Juris Doctor Degree, Cum Laude, 1985
American Jurisprudence "Book" award for top in class in Equitable Remedies Brief writer for Phillip C. Jessup International Moot Court Competition "Best Issue" award given to best brief writer in school wide competition

University of Texas at Austin, 1979 to 1980
14 credit hours in Graduate History Program

Michigan State University, Bachelor of Arts Degree, with high honors, 1979
Varsity Soccer

LEGAL PRACTICE

Shareholder of Law Office of Donald A. DeLong, P.C., Southfield, Michigan


Law Office of Donald A. DeLong, P.C. is of counsel to Thompson Morello, P.C. and together they provide a full range of legal services

Shareholder of Law Office of Donald A. DeLong, P.C., Birmingham, Michigan


Firm was started in January 1994 and provided a wide range of legal services to clients primarily in the areas outlined above

Shareholder of Kotz, Sangster, Berg and Wysocki, P.C. (formerly known as Rockwell and Kotz, P.C.), Detroit, Michigan

Practicing attorney from 1985 to 1994 in all of the above-referenced practice areas. Began as law clerk and was promoted to associate attorney and then shareholder

BAR AFFILIATIONS

American Bar Association
Member of the following practice sections:

• Business Law
• Taxation
• Real Property, Probate and Trust Law

State Bar of Michigan
Member of the following practice sections:

• Business Law
• Taxation
• Probate and Estate Planning

Oakland County Bar Association