Jonathan Macke, P.C.
Overview
Jonathan Macke is a tax partner in the Dallas office of Kirkland & Ellis LLP. He advises on the tax aspects of corporate transactions, including domestic and cross-border mergers and acquisitions, joint ventures and financing transactions. He also advises on transactions involving partnerships and other pass-through entities, and represents sponsor and investor clients on private investment funds matters.
Jonathan is recognized as a “Highly Regarded” lawyer for Transactional Tax in the U.S. by International Tax Review’s World Tax (2024), a Texas Super Lawyer (2020–2025), a “Best Lawyer” for Tax Law in Dallas by Best Lawyers in America (2026) and a “Bankruptcy Tax Specialist” by Turnarounds & Workouts Magazine (2020–2022). He was named to the inaugural Lawdragon “Leading Global Tax Lawyers” list and was selected by the Dallas Business Journal as one of its “40 Under 40” honorees for 2017. He also received the Jonathan Weiss Mentoring Award (2017 & 2024).
Experience
Representative Matters
Prior to joining Kirkland, Jonathan was involved in the following matters:
- Aimbridge Hospitality, LLC (a portfolio company of Lee Equity Partners and General Atlantic) in its acquisitions of TMI Hospitality and of certain assets of ONE Lodging Management, Inc.; and its sale to Advent International
- Aptive Environmental, LLC (a portfolio company of Citation Capital Management, LLC) in its senior secured term loan and revolving facility
- Aptive Environmental, LLC (a portfolio company of Citation Capital Management, LLC) in its senior secured term loan and revolving facility
- Bonewerks CulinArte’ (a portfolio company of Kainos Capital) in its acquisition of Savory Creations International, Inc.
- Brookfield Asset Management and Schoeller Allibert in its merger with Intelligent Packaging Limited
- Citation Capital in its acquisition of a majority stake in Aptive Environmental
- EQT Partners in its strategic investment in United Talent Agency and WS Audiology A/S in its acquisition of the assets of My Hearing Centers, LLC; and its portfolio company WASH Multifamily Laundry Systems in its sale of WASH to Northleaf Capital Partners and AVALT; and its portfolio company BTRS Holdings Inc. (d/b/a Billtrust) in its incremental revolving facility and its refinancing term and revolving facilities
- Fieldwood Energy LLC in its $1 billion sale of all deepwater assets and certain shallow water and other assets to QuarterNorth Energy Holding, Inc., in connection with Fieldwood’s Chapter 11 bankruptcy proceedings
- Advent International in its $6.4 billion acquisition of Maxar Technologies; its approximately $1.5 billion acquisition of Encora Digital Inc.; its acquisitions of ZingFit LLC and a majority stake in ATI Physical Therapy Holdings, LLC; its acquisition of Culligan International Company; Culligan in its $1.1 billion take-private acquisition of AquaVenture Holdings Limited, its acquisitions of OASIS Corporation, TWH Filtration Industries, Inc. including its principal subsidiary Paragon Water Systems Inc. and ZIP Industries (Aust.) Pty Limited and its $6 billion sale to BDT Capital Partners, with Advent reinvesting on a minority basis; Sovos Brands in its acquisitions of Rao’s Specialty Foods Inc. and Michael Angelo’s Gourmet Foods Inc.; Transaction Services Group Limited in its acquisitions of TrueCoach, BrandBot LLC, Triib, Inc. and Mariana Tek Corporation; Distribution International in its $1 billion sale to TopBuild Corp.; and Cobham Limited in its $2.8 billion sale of Cobham Mission Systems, its approximately $1.9 billion sale of CAES Systems Holdings, LLC, its $965 million sale of Cobham Aero Connectivity and its $226 million sale of Cobham Slip Rings; and its $800 million sale of Lanteris Space Holdings
- American Securities and its portfolio company Meridian Adhesives Group in Meridian’s $390 million sale of its U.S. based flooring adhesives business to Avery Dennison Corporation; in its acquisitions of The Fulham Group LLC; of certain assets and liabilities related to the engineering, procurement and construction division of Swinerton Builders and Swinerton Renewable Energy (collectively n/k/a SOLV Energy LLC); CPM Holdings, Inc. in a $400 million equity investment from Koch Equity Development LLC; the $1.85 billion sale of its portfolio company ASP Acuren Holdings Inc. to Admiral Acquisition Limited and its sale of a majority stake in Foundation Building Materials, LLC; LaserShip, Inc. in a senior secured term loan and revolving facility; its sale of AS Birch Grove LP to Third Point LLC
- Foundation Building Materials, American Securities LLC and Clayton Dubilier & Rice LLC in FBM’s $8.8 billion sale to Lowe’s Companies, Inc.
- GHK Capital Partners in its acquisition of Rogers Building Solutions and its acquisition of ITS Logistics, Inc.
- Hayfin Capital Management LLP in the up to $300 million sale of Paradigm Spine, LLC; together with EW Healthcare Partners, in a $100 million convertible preferred equity investment in MiMedx Group, Inc.; and Hayfin, as lender, in the concurrent provision of $75 million term facilities for MiMedx
- J.Crew Group, Inc. in its restructuring efforts, which resulted in approximately 80% of the common stock to be held by the existing equity sponsor while conducting an out-of-court exchange for more than the $500 million of holding company debt
- Kainos Capital in its acquisitions of Bonewerks CulinArte’, good2grow LLC and Olde Thompson Inc.; its sale of good2grow LLC; Olde Thompson Inc. in its acquisition of Gel Spice Company Inc. and its $950 million sale to Olam Food Ingredients; and Evriholder Products, LLC in its acquisitions of Axe Holdings, LLC and Home Sweet Home Holdings, Inc.
- IHS Inc. in its $13 billion merger of equals with Markit Limited
- Kettle Cuisine, LLC (a portfolio company of Kainos Capital) in its acquisition of the frozen soup business of NORPAC Foods, Inc.
- Lee Equity Partners in its acquisitions of majority stakes in Simplicity Group Holdings and Unlimited Technology, Inc.; and, together with Twin Point Capital, in the acquisition of Alliance Corporation; and in sale of its interests in Simplicity Group Holdings, Inc. to SkyKnight Capital, L.P. and Dragoneer Investment Group
- The founders of Magnetar Capital in the sale of a minority interest in Magnetar Capital Partners to an investment fund affiliated with Blackstone Alternative Asset Management
- Magnetar Capital and EIG Global Energy Partners in a $475 million perpetual preferred equity investment in CrownRock Holdings, L.P.
- Ministry Brands, LLC (at the time a portfolio company of PSG and Genstar Capital Management) in a significant investment by Insight Venture Partners with PSG exiting and Genstar retaining a significant minority position
- Storytel AB, a publicly traded company portfolio company of EQT, in its $135 million acquisition of Audiobooks.com
- TruArc Partners, LP and its portfolio company Teasdale Foods, Inc. in its third lien term loan facility to finance growth capital expenditures
- United Talent Agency, LLC in its approximately $1.2 billion senior secured term loan and revolving facility
- WPX Energy, Inc. in its $2.5 billion acquisition of Felix Energy
- PSG in its acquisitions of Element451, Inc., HeroDevs, Inc., mPulse Mobile, Inc., Sign In App Ltd., Vault Verify LLC, Yottaa, Inc. and a majority stake in Traliant, LLC; VV Holdings LP in its sale of VV Parent Corp.; its acquisition, together with Blue Star Innovation Partners, of PatientNOW; its acquisition, together with M33 Growth LLC, of Total Synergy Pty Ltd; and 2ndWave Software LLC, in its acquisition of JAMS from Fortra (a portfolio company of TA Associates); Validity, Inc.’s senior secured term loan and revolving facility to finance the acquisition of Litmus Software, Inc.; its investments in Protecht Group, LogicMonitor Inc., Skybox Security, Inc. and Blue Star Sports (n/k/a Stack Sports); the sales of majority stakes in Blue Star, Burning Glass Technologies and Threatconnect, Inc.; Blue Star’s acquisitions of Bonzi Technology, Inc. and Pointstreak Sports Technologies, Inc.; Government Brands Holdings, LLC’s acquisition of nCourt, LLC; mPulse Mobile, Inc.’s acquisition of HealthCrowd; ThreatConnect, Inc.’s acquisitions of Nehemiah Security LLP and Polarity.io, Inc.; Trade School Software in its acquisitions of Campus Ivy LLC, Trajecsys LLC, Verity IQ, LLC and 777ABC, LLC; Traliant Operating, LLC’s acquisition of Kantola Training Solutions, LLC; Assembly in a significant recapitalization led by Advent International; and Pineapple Payments LLC’s sale to Fiserv, Inc.; and Sovereign Sportsman Holdings, LLC sale to PayIt, LLC
- Snow Phipps Group (n/k/a TruArc Partners) in its acquisitions of Watchtower Security, LLC; Trademark Cosmetics, Inc.; Ideal Tridon Holdings, Inc.; Ideal Tridon’s acquisitions of Clamp S.R.L. and ZSI-Foster, LLC; together with PIMCO, in the acquisition of Series A Convertible Preferred Stock and warrants to purchase shares of common stock of Velocity Financial, Inc.; its sales of AMAROK, LLC (f/k/a Electric Guard Dog, LLC), Ideal Tridon Group and Kele, Inc.; Brook & Whittle Limited in its acquisitions of the Croydon facility (f/k/a Gilbreth Packaging Solutions), Label Impressions, Inc., substantially all of the assets of Tri Print LLC and in its simultaneous acquisitions of Wizard Labels LLC and the assets of Innovative Labeling Solutions, Inc.; and Brook & Whittle (B&W) in the sale of B&W to Genstar Capital; in the sale of AI Fire in a transaction that implies an enterprise value over $1 billion
Prior Experience
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Memberships & Affiliations
Vogel (f/k/a Vogel Alcove)
- Foundation Board, 2023–2024
- Board of Directors, 2017–2023
- Secretary, 2018–2022
Credentials
Admissions & Qualifications
- Texas
- New York
- Tennessee
- Arkansas
Education
- New York University School of LawLL.M., Taxation2008
- University of Arkansas School of LawJ.D.magna cum laude2004
- Pepperdine UniversityB.A.cum laude2001