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mmulligan@lewisrice.com
       
Michael D. Mulligan   |   Member, Estate Planning Department Co-Chair

Estate Planning & Probate, Taxation, Tax-Exempt Organizations, Closely Held Businesses, Partnerships & Joint Ventures

Michael D. Mulligan is the Co-chair of the Firm's estate planning department. Prior to joining Lewis, Rice & Fingersh, Mr. Mulligan served as a law clerk to Hon. William H. Webster, then U.S. District Judge, E.D.Mo., subsequently Director of both the Federal Bureau of Investigation and the Central Intelligence Agency.
 
Mr. Mulligan is currently a member of the Editorial Boards of Estate Planning Magazine and The Journal of Taxation, having written numerous articles for both publications as well as the Journal of the Missouri Bar among other tax and professional journals. He is also a member of the Advisory Board of Tax Management Estates, Gifts and Trusts Journal.  As a respected expert in his practice, he is a frequent lecturer on tax and estate planning subjects, and has spoken at tax institutes and seminars across the country. 
 
Mr. Mulligan is a fellow of the American College of Trust and Estate Counsel, and is a member of the Estate Planning Council of St. Louis, the St. Louis Metropolitan Bar Association, the Missouri Bar, and the American Bar Association. He is a member of the Taxation Section and the Real Property, Probate, and Trust Section of the American Bar Association as well as the Taxation Section and the Probate and Trust Section of the Missouri Bar, formerly a Chairman of the latter section.
 
Mr. Mulligan is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell, was selected by his peers for inclusion in The Best Lawyers in America® 1987-2013, and was selected for inclusion in Missouri & Kansas Super Lawyers® 2005 and 2007-2012.

Education

  • Columbia University - J.D., 1971; Harlan Fiske Stone Scholar, 1969-1970 and 1970-1971
  • Amherst College - B.A., Biology, cum laude, 1968; The Society of the Sigma Xi, associate member

Legal Background

  • Law clerk, Hon. William H. Webster, U.S. District Judge, Eastern District of Missouri (1971-1972)

Professional Affiliations

  • American Bar Association, Taxation Section, Real Property, Probate, and Trust Section
  • Bar Association of Metropolitan St. Louis
  • Fellow, American College of Trust and Estate Counsel
  • Member and former Board member, Estate Planning Council of St. Louis
  • Member, Advisory Board, Tax Management Estates, Gifts and Trusts Journal
  • Member, Editorial Board, Estate Planning Magazine
  • Member, Editorial Board, The Journal of Taxation

Admissions

  • U.S. Court of Appeals, Eighth Circuit
  • U.S. District Court, Eastern District of Missouri
  • U.S. Tax Court
  • Missouri Bar

Selected Publications & Presentations

  • Author, Defined Value Formula Transfers Get a Boost from the Tax Court in Wandry, 117 Journal of Taxation, No. 5, 244 (November 2012)
  • Co-author (with Matthew J. Madsen), Chapter 7, The Federal Gift Tax System, The ABA Practical Guide to Estate Planning (2011)
  • Author, Sale to a Defective Trust for a Promissory Note - Seller's Death is a Sad Event: Is it Also a ‎Taxable Event? Ch. 14, NYU 69th Institute on Federal Taxation (2011)‎
  • Author, Fifteen Years of Sales to IDITs - Where Are We Now? 35 ACTEC Journal 227 (2009)
  • Author, Power to Substitute in Grantor Does Not Cause Inclusion, With a Significant Caveat, 109 Journal of Taxation, No. 1, 32 (July 2008)
  • Author, Is it Safe to Use a Power of Appointment in Predeceasing Spouse to Avoid Wasting Applicable Exclusion Amount, Tax Management Estate, Gifts and Trusts Journal, Vol. 32, No. 4, 191 (2007)
  • Author, Formula Transfers: McCord is Pro-Taxpayer, but Other Developments Are Likely, 34 Estate Planning No. 7, 3 (July 2007)
  • Co-author (with Adrienne J. Davis), Recent Prop.Regs. to Circular 230 Address Sanctions and Fees, 33 Estate Planning No. 7, 16 (July 2006)
  • Author, Current Status of Use of Limited Partnerships in Estate Planning, Tax Management Estate, Gifts and Trusts Journal, Vol. 30, No. 4, 199 (July 14, 2005)
  • Author, How Circular 230 Final Regulations Will Affect Estate Planners, 32 Estate Planning No. 6, 3 (2005)
  • Author, Impact of Tax Shelter Regulations on Estate Planning, 31 Estate Planning 363 (2004)
  • Author, Courts Err in Applying Section 2036(a) to Limited Partnerships, 30 Estate Planning 486 (2003)
  • Author, The Reinvigorated GRAT: Is A Sale To A Defective Trust Still Superior? 29 Estate Planning No. 8, 379 (August 2002)
  • Author, Tax Court Appears To Misapply The “Passing” Rule In Shepherd, 28 Estate Planning No. 8, 368 (August 2001)
  • Author, Adequate Disclosure: Its Impact On Gift Tax Return Strategies, 28 Estate Planning No. 1, 3 (January 2001)
  • Author, Metamorphic Estate Planning: The Results When A Transfer Changes Value, 27 Estate Planning No. 7, 291 (August and September 2000)
  • Author, Updated Planning For Marital Dispositions, Lifetime QTIPs and QDOTs, 26 Estate Planning No. 9, 395 (November 1999)
  • Author, Marital Deduction Planning And Drafting To Reflect Changes In The Law, 26 Estate Planning No. 8, 339 (October 1999)
  • Author, Dealing With The IRS’ Arguments Against Family Limited Partnerships, 26 Estate Planning No. 5, 195 (June 1999)
  • Author, Sale To An Intentionally Defective Irrevocable Trust For A Balloon Note - An End Run Around Chapter 14? 32 Annual University of Miami Philip E. Heckerling Institute on Estate Planning, Chapter 15 (1998)
  • Author, Sale To A Defective Grantor Trust: An Alternative To A GRAT, 23 Estate Planning No. 1, 3 (1996)
  • Author, Final GST Tax Regulations Make Important Changes, 23 Estate Planning No. 6, 241 (1996)
  • Author, Family Limited Partnerships - Reducing Estate And Gift Taxes, The Compleat Lawyer No. 3, Vol. 13, p. 29 (summer 1996)
  • Author, Income, Estate, And Gift Tax Effects Of Spousal Joint Trusts, 22 Estate Planning No. 4, 195 (1995)
  • Co-author (with Angela Fick Braly), Family Limited Partnerships Can Create Discounts, 21 Estate Planning No. 4, 195 (1994)
  • Author, How To Incorporate Retirement Benefits Into An Estate Plan, 20 Estate Planning No. 6, 323 (1993)
  • Author, Defective Grantor Trusts Offer Many Tax Advantages, 19 Estate Planning No. 3, 131 (1992)
  • Author, Estate Freeze Rules Eased By New Tax Law But Other Restrictions Are Imposed, 18 Estate Planning No. 1, 2 (1991)
  • Author, New Tax Law Restricts GRITs And Related Planning Tools But Opportunities Remain, 18 Estate Planning No. 2, 66 (1991)
  • Co-author (with Lawrence P. Katzenstein), TAMRA Has Wide Effect On The Taxation Of Generation-Skipping Transfers, 16 Estate Planning No. 2, 92 (1989)
  • Co-author (with Marian V. Mehan), Proposed Generation-Skipping Tax Regulations Grandfather QTIP, But Add Uncertainties, 15 Estate Planning No. 4, 195 (1988)
  • Co-author (with Scot W. Boulton), New Generation-Skipping Tax: Higher Rates, Broadened Scope, New Exemptions, 14 Estate Planning No. 1, 10 (1987)
  • Co-author (with Scot W. Boulton), Planning Opportunities That Take Advantage Of The New Generation-Skipping Tax Provisions, 14 Estate Planning No. 2, 66 (1987)
  • Co-author (with Scot W. Boulton), Automatic Survivor Benefit, Minimum Distribution Rules Complicate Planning For Death Benefits, 12 Estate Planning No. 5, 258 (1985) 
  • Author, Spouse’s Use Of Disclaimer Of Outright Bequest Maximizes Credit And Adds Flexibility, 11 Estate Planning No. 6, 328 (1984)
  • Author, Inter Vivos Gifts Of QTIP: Problems Created By A Surviving Donor’s Retained Interest, 60 Journal of Taxation No. 1, 2 (1984)
  • Author, Proposed Regulations Do Not Solve Ambiguities In Planning For Effective Use Of Disclaimers, 10 Estate Planning No. 1, 8 (1983)
  • Author, Drafting Marital Deduction Formula Clauses After ERTA To Achieve Maximum Tax Savings, 57 Journal of Taxation No. 6, 362 (1982)
  • Author, Planning For Income In Respect Of A Decedent Can Minimize Effects Of Double Taxation, 57 Journal of Taxation No. 2, 106 (1982)
  • Author, Prior Disclaimer: An Analysis Of The New Missouri Statute - An Update, 37 Journal of The Missouri Bar No. 7, p. 454 (October and November 1981)
  • Author, When The Credit For Prior Transfers May Be More Valuable Than The Marital Deduction, 52 Journal of Taxation, 26 (1980)
  • Author, When Are Divorce-Related Payments Deductible As Claims Against Estate? 6 Estate Planning No. 4, 210 (1979)
  • Author, Timing Is The Key To Cutting Estate Income Through Trapping Distributions, 50 Journal of Taxation 342 (1979)
  • Co-author (with Richard B. Rothman), Warning: Appointing Individual Trustee Can Create Unexpected Generation-Skipping Tax, 4 Estate Planning No. 6, 358 (1977)
  • Mr. Mulligan is a frequent lecturer on tax and estate planning subjects at tax institutes and seminars including the following: The Notre Dame Estate Planning Institute, The Midwest Estate, Tax & Business Planning Institute, The Tennessee Federal Tax Institute, The Southern California Tax & Estate Planning Forum, The University of Miami Philip E. Heckerling Institute on Estate Planning, The Annual Duke Estate Planning Conference, The Great Southern Tax & Estate Planning Conference, The Great Plains Tax Institute, The UCLA-CEB Estate Planning Institute, The CalCPA Advanced Estate Planning Institute, The William F. Fratcher Trusts & Estates Symposium, The Annual Estate Planning Seminar of the Washington State Bar Association and the Estate Planning Council of Seattle, The Advanced Estate Planning Lecture Series sponsored by the Minnesota State Bar Association, The Annual Symposium of the Financial Planning Association of Upstate New York, New York University Institute on Federal Taxation, Southern Nevada Estate Planning Council, The Virginia CLE Annual Advanced Estate Planning and Administration Seminar, The AICPA Conference on Tax Strategies for High Income Individuals, The AICPA Advanced Estate Planning Conference, The Annual Northeast/Mid-Atlantic Conference of the National Associate of Personal Financial Advisors, the Annual Conference of The National Association of Estate Planners and Councils, and programs sponsored by PLI and ALI-ABA.

Charitable / Civic Activities

  • Former President, Amherst Association of St. Louis
  • Former President, St. Louis Priory Alumni Association
  • Former member, Board of Trustees, John Burroughs School