Biography

Michael D. Mulligan is Co-Chair of the Firm's Estate Planning Department. He is a principal originator of the estate planning strategy of sale to defective trust for an installment note, which is now widely used by estate planners nationally. Prior to joining Lewis Rice LLC, Mike served as a law clerk to the Hon. William H. Webster, then U.S. District Judge, Eastern District of Missouri, subsequently Director of both the Federal Bureau of Investigation and the Central Intelligence Agency.

Mike 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 he has spoken at tax institutes and seminars across the country.

Mike is a fellow of the American College of Trust and Estate Counsel, and he 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. Additionally, he is a member of the Taxation Section and the Probate and Trust Section of the Missouri Bar, formerly a Chairman of the latter section.

Mike is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell, was selected by his peers for inclusion in The Best Lawyers in America® 1987-2016, and was selected for inclusion in Missouri & Kansas Super Lawyers® 2005 and 2007-2014.

Practice Areas

Education

  • Columbia School of Law (J.D., 1971)
    • Harlan Fiske Stone Scholar, 1969-1970 and 1970-1971
  • Amherst College (B.A., cum laude, 1968)
    • Biology
    • 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

Charitable & Civic Activities

  • Executive Committee, Society of the Alumni of Amherst College
  • Former President, Amherst Association of St. Louis
  • Former President, St. Louis Priory Alumni Association
  • Former member, Board of Trustees, John Burroughs School