effrey C. Wagner 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, Jeffrey 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.

Jeffrey is a member of the bars of Illinois and the U.S. Tax Court. He is also a member of the American Bar Association and the Chicago Bar Association.