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. Mike has been elected to the Estate Planning Hall of Fame® and has been awarded the Accredited Estate Planner® (Distinguished) designation by the National Association of Estate Planners & Councils. Prior to joining Lewis Rice LLC, he 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 Board The Journal of Taxation, and he was formerly a member of the Editorial Boards of Estate Planning magazine and the Estates, Gifts & Trusts Journal. He has written numerous articles for these publications and other tax and professional journals. 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® 1987-2021, and was selected for inclusion in Missouri & Kansas Super Lawyers® 2005 and 2007-2020.

Practice Areas

Education

  • Columbia University 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, Editorial Board, Estate Planning Magazine
  • Former member, Editorial Board, The Journal of Taxation, and the Estates, Gifts & Trusts Journal

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

  • Former member, 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
Firm Highlights
Diversity & Inclusion

Two Lewis Rice Members Selected for Leadership Council on Legal Diversity Programs

More
Client Alert

EEOC Issues Updated Guidance on COVID Vaccination Policies

More
News

Jeremy P. Brummond Presents at Webinar for Experienced Construction Attorneys

More
Client Alert

COVID-19 Rescue Plan Act Expands Paid Leave Availability but Does Not Revive Employer Mandates

More
Client Alert

The New Standard Contractual Clauses: Scope, Impact, and Next Steps

More
Diversity & Inclusion

Law Firm ILN-telligence Podcast Hosts Ronald A. Norwood to Discuss Mentorship, Diversity & Inclusion in the Legal Industry, and the Importance of Equity for All

More
Client Alert

Temporary COBRA Changes Under the American Rescue Plan Act

More
Client Alert

Supreme Court Hands Down Unanimous Decision Limiting FTC’s Ability to Seek Monetary Relief

More
Client Alert

DOL Publishes Cybersecurity Guidance for Benefits Plans

More
News

Brian P. Pezza Gives Advice on Vaccination Acceptance in the Workforce in Society for Human Resource Management Article

More
News

Lewis Rice Welcomes 2021 Summer Associates

More
News

Meghan S. Largent and Lindsay S. C. Brinton Negotiate $700,000 Award to Cobb County, Georgia Landowners in Rails-to-Trails Case

More
Client Alert

CROWN Act Legislation on the Verge of Passage in St. Louis City & County

More
Client Alert

Model COBRA Notices Under the American Rescue Plan Act

More
News

Jeannine Moentmann Becomes President of St. Louis Paralegal Association for 2021-2022

More
Client Alert

Public Access to Electronic Court Records in Missouri

More
Client Alert

The Changing Workplace Following the Latest CDC Mask Guidance

More
Client Alert

Missouri Supreme Court Reverses Overtime Wages Judgment Resulting from Employer-Mandated Screenings Under the Portal-to-Portal Act

More
Diversity & Inclusion

Lewis Rice Member Ronald A. Norwood Serves on Missouri Bar’s Special Committee on Lawyers of Color to Establish Diversity, Inclusion Programs

More
Client Alert

Federal Appellate Court Determines a Website Is Not a “Place of Public Accommodation” Under the ADA

More