Jeffrey C. Wagner, Esq. is a partner in the law firm of McDermott Will & Emery LLP, based in the firm™s Chicago office. As a member of the Tax Department, he focuses his practice on federal income tax matters with particular emphasis on structuring mergers and acquisitions, tax-free reorganizations and tax-free spin-offs and split-offs. He also advises closely-held businesses on tax planning issues with a special focus on subchapter S corporations. Mr. Wagner is a member of the bars of Illinois and the U.S. Tax Court.