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Maurice
J.
O'Sullivan, Jr.
Experience
In addition to his extensive trust and estate planning practice, Mr. O'Sullivan has significant experience in non-qualified deferred compensation, qualified retirement and welfare benefit plans for a wide variety of employers, including publicly and privately held companies, hospitals, tax exempt trade associations, churches and governmental entities. This experience includes the design, planning and execution of deferred compensation plans for executives (and the special problems posed by Section 457 of the Internal Revenue Code), qualified defined benefit and defined contribution plans, especially ES0Ps and tax sheltered annuity programs.
Maurice also provides legal and tax advice in the planning and implementation of both current and deferred giving programs for charitable organizations, including charitable remainder and annuity trusts, gifts of stock of closely-held corporations and of life insurance. He has structured and established tax exempt charitable foundations including private foundations, as well as more specialized entities such as self-funded malpractice trusts for hospitals.
Adjunct Professor, University of Missouri-Kansas City School of Law, 1968-92
Education
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University of Missouri-Kansas City School of Law, LL.M. Taxation, 1968
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Yale Law School, LL.B., 1965
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University of Notre Dame, M.A., 1962
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University of Notre Dame, B.A., 1961
Court Memberships
- U.S. Court of Appeals for the Eighth and Tenth Circuits
- U.S. Supreme Court
- U.S. Tax Court
Honors
- Selected for Missouri/Kansas Super Lawyers, 2006, 2007 and 2008
- Selected by peers for past 25 years, The Best Lawyers in America®, 2009
- Named to Best of the United States, Lawyer Section 2006
- Selected for Best Attorneys Network Directory, 2005
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Selected by peers for "Best of the Bar," The Kansas City Business Journal, 2003-2004
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Fellow, American College of Trust and Estate Counsel
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Martindale-Hubbell® "AV" Rating
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Law Foundation 1986 Service Award; 1993 Outstanding Service Award
Professional Affiliations
American Bar Association, Taxation, Probate and Trust Law Sections The Missouri Bar Kansas City Metropolitan Bar Association Estate Planning Society of Kansas City, Past Director Employee Benefits Study Group Mid-America Planned Giving Council
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Publications |
Articles published in "Estates, Gifts and Trusts Journal; Estate Planning; Trusts & Estates; Journal of The Missouri Bar; Journal of the Kansas Bar Association." Co-author: "Missouri Estate Planning," published by The Missouri Bar, 1986; 1988; 1992; 1999; 2001 Editions Co-author: "Missouri Estate Administration," published by The Missouri Bar, 1984; 1986; 1989 and 1992 Editions Co-author: "Estate and Gift Tax After ERTA," published by the Practicing Law Institute, 1982 Co-author: "Practical Will Drafting," seven handbooks published by the Practicing Law Institute, 1973-79 Co-author: "Eleventh Hour Tax Legislation," published by the Practicing Law Institute, 1977 Co-author: "Estate and Gift Tax After Tax Reform," published by the Practicing Law Institute, 1977
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05/15/2007
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Update on New Final IRS Regulations on Nonqualified Deferred Compensation Plan Rules
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Press Releases |
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10/23/2008
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52 Lathrop & Gage Attorneys Named Super Lawyers
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09/22/2008
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National Best Lawyers Roster Includes 50 Lathrop & Gage Attorneys
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11/05/2007
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45 Lathrop & Gage Attorneys Named Super Lawyers
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09/06/2006
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National Best Lawyers Roster Includes 36 Lathrop & Gage Attorneys
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10/12/2005
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24 Lathrop & Gage Attorneys Named to Best Attorneys Network
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10/26/2004
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25 Lathrop & Gage Attorneys Selected as Best Lawyers 2005
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Legal Alerts |
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06/07/2007
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10 Things You Need to Know about the New IRS Regulations for Severance Payments
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10/27/2005
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Liberalized Rules for Charitable Giving
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01/01/2005
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New Taxation Rules for Nonqualified Deferred Compensation Plans
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Newsletters |
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10/20/2006
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Recent Honors for Lathrop & Gage Attorneys - Litigation Insert No. 5 - Fall 2006
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Presentations
Presenter, "Update on Charitable Planning," 11th Annual Estate Planning Internship Program, September 30, 2004
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