James W. DeCleene

James assists clients with the federal and state income tax aspects of a variety of business transactions, including mergers and acquisitions, incorporation/organization events, and Code Section 1202 qualification issues.

James represents strategic buyers, sellers, investors, and business owners in taxable and tax-free acquisitions, divestitures, restructurings, and other complex transactions. James also counsels clients on entity formation and organizational matters, including incorporation events, partnership structuring, and issues involving qualified small business stock under Section 1202 of the Internal Revenue Code.

In addition, James serves as a trusted tax advisor to businesses throughout their lifecycle. He assists C corporations, S corporations, partnerships, and business owners with business-level tax planning strategies designed to support growth, operational efficiency, and long-term business objectives. His approach integrates practical business considerations with sophisticated tax analysis to help clients navigate complex tax issues and achieve favorable outcomes.

James also advises clients on the implications of new tax legislation and regulatory developments. Working closely with business owners, executives, accountants, and legal advisors, he provides strategic guidance on tax risk management and day-to-day tax planning issues that affect ongoing business operations.

Solutions in action

Before joining Michael Best, James practiced tax and corporate law with a Milwaukee business law firm. Previously, he served as a Judicial Intern to the Honorable J. Mac Davis, Jennifer R. Dorow, and Ralph M. Ramirez of the Waukesha County Circuit Court. James also completed an internship with the Honorable David T. Prosser, Jr. of the Wisconsin Supreme Court.