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® 1987-2022, 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
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