Sandra L. Makowka

Sandra L. Makowka is a founding member of Cohen Dovitz Makowka. She has practiced law for more than twenty years and currently focuses her practice on real estate transactions, estate administration and planning, and business sale transactions. By concentrating her work in a defined number of practice areas, she maintains the depth of knowledge and practical perspective necessary to address matters within those areas thoroughly and effectively.

Whether selling a house, purchasing a new home, or buying or selling a commercial building, Sandra is a steady guide from start to finish. She assists clients whether they are selling by owner or working with a broker, and she routinely reviews and negotiates listing agreements to ensure that commission terms and contractual provisions are clear and appropriate. She prepares and negotiates purchase and sale agreements, resolves inspection and title issues, coordinates lender requirements, and manages the transaction from contract through closing. She also has significant experience with new construction purchases and builder contracts, advising clients before construction begins so obligations and expectations are clearly defined.

In her estate administration practice, Sandra represents executors, administrators, and trustees in probate and trust matters from initial filings through final distribution. She handles each phase of the administration process, including asset collection and valuation, management and sale of real property, vehicles, and investment accounts, resolution of creditor claims, preparation of required notices and accountings, and obtaining necessary court approvals. Her involvement is tailored to the needs of the representative, with careful attention to compliance with Illinois law at every stage.

Through administering estates involving varied family structures, significant real estate holdings, business interests, and disputed claims, Sandra has developed a practical understanding of how and why conflicts arise during the administration process and how they can often be prevented through careful drafting of estate planning documents. That experience directly shapes her estate planning work. Sandra prepares wills, revocable living trusts, and powers of attorney, and coordinates beneficiary designations and asset titling so that each plan functions as intended. Her documents are drafted with clarity and precision, informed by the issues she has encountered in actual administrations. The objective is to provide clear direction, reduce ambiguity, and minimize the risk of future disputes.

Sandra also advises business owners in the purchase and sale of companies and assets. She drafts and negotiates letters of intent, purchase agreements, and related transaction documents, addressing both legal and practical considerations to help clients move transactions forward efficiently and with appropriate protections in place.
Earlier in her career, Sandra handled complex creditor matters, including foreclosures, bankruptcies, and related litigation. She continues to handle select matters in that area when appropriate, and that background provides additional perspective when transactions or estates involve liens, judgments, distressed assets, or insolvency issues.

Clients value Sandra’s disciplined approach, attention to detail, and pragmatic counsel. Her breadth of experience over more than two decades allows her to anticipate issues, assess risk thoughtfully, and guide clients through significant transactions and transitions with confidence.

A lifelong resident of the south suburbs of Chicago, Sandra earned her Bachelor of Science from Lewis University and her Juris Doctor from DePaul University College of Law. Outside of her practice, she enjoys travel, time with her dogs, and maintaining an active lifestyle through Pilates and yoga.