Mr. Palmer's practice focuses on federal income tax matters, with special emphasis on corporate taxation, partnerships and limited liability companies, and tax accounting issues. He also represents corporate and wealthy individual clients before the Internal Revenue Service and in federal courts. Mr. Palmer's clients include investment management firms, whom he advises on formation issues, the structuring of equity interests, restructurings and equity financings, and mergers and acquisitions.

Mr. Palmer's recent representations include:

• Advising the Ricketts family on tax issues involved in the leveraged partnership acquisition of the Chicago Cubs Major League Baseball Club.
• Advising the Chuck Greenberg/Nolan Ryan team in connection with the successful purchase of the Texas Rangers Major League Baseball Club.
• Representation of River Road Asset Management LLC in connection with its sale to an affiliate of Aviva Investors North America Holdings, Inc.

Mr. Palmer teaches tax accounting as an adjunct professor at IIT/Chicago-Kent College of Law for the Masters of Tax program. He is a frequent speaker and author on a wide variety of tax issues and is a member of the partnership committee of the American Bar Association Section of Taxation.

Mr. Palmer has been selected by his peers for inclusion in the 2007-2011 editions of The Best Lawyers in America® in the area of tax law.* He also was selected for inclusion in the 2006-2010 Illinois Super Lawyers® lists for his tax work.*

A graduate of the University of Michigan Law School (J.D., magna cum laude, Michigan Law Review, 1977), Mr. Palmer received his bachelor's degree from Michigan State University (B.A., high honors, 1974). He is admitted to practice in Illinois and before the U.S. Tax Court, the Court of Federal Claims, and the Court of Appeals for the Federal Circuit.

*The Illinois Supreme Court does not recognize certifications of specialties in the practice of law and no award or recognition is a requirement to practice law in Illinois.