John Michael Waters Jr.

Mike focuses his practices in three areas: estate and gift tax planning, corporate merger & acquisition transactions, and real estate transactions.  Clients ranging from individuals to entire multi-generational families turn to Mike for counsel in structuring their business/investment ventures, as well as their estates, in order to ensure that their assets will be properly protected, and ultimately transferred to future generations or charitable organizations in the most tax efficient manner.  Mike has over twenty (20) years of experience in helping clients anticipate and manage the tax implications related to estate planning for high-net worth individuals and families, with a view toward minimizing the income, gift, and estate taxes through sophisticated planning techniques.

Business owners rely on Mike to help them manage significant corporate transactions, and structure business succession plans that will facilitate management continuity following the death of a principal, while at the same time enabling the transfer of wealth to the next generation in the most tax-efficient manner.  Mike has also assisted many of his clients with mergers and/or acquisitions related to their closely-held business.  His involvement on such matters has included the advance strategic planning and deal-structuring related to managing the tax implications of such sizeable transactions, the negotiation of nondisclosure agreements, letters of intent, and definitive purchase and sale documents, as well as the oversight and management of the due diligence of potential acquisition targets.  He has also been actively involved in assisting clients in the negotiation of traditional senior-level, mezzanine, and subordinate credit facilities, as well the raising and negotiation of private equity investment.  

Because many of Mike’s estate planning and closely-held business clients are real estate developers, builders, and/or have significant concentration in real estate investments, Mike spends a significant portion of his practice working with clients on a wide array of real estate transactions, including the sale and acquisition of commercial real estate, commercial/residential development projects, builder arrangements (including land acquisition, planning and zoning approvals, lot takedowns, and preparation of deed restrictions, easements, and cross-access agreements, and property owner associations), like-kind exchanges, commercial lease transactions (including ground leases, commercial office leases, manufacturing leases, industrial leases, and retail shopping center leases), and condominium development.  Mike’s substantial real estate experience and the respect of his peers have enabled him to become Board Certified in both Commercial Real Estate Law and Residential Real Estate Law by the Texas Board of Legal Specialization.  Board Certification is a mark excellence, and a distinguishing accomplishment that is shared by fewer than ten percent of all attorneys licensed to practice in the State of Texas.  Additionally, he has been rated “AV”- Preeminent (5.0 out of 5.0) by his peers in the Martindale Hubbell Legal Directory.