T: (816) 460-5626
F: (816) 292-2001

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Assistant
Pat Gutowski
(816) 460-5749

2345 Grand Blvd.
Suite 2800
Kansas City, MO 64108

Practices
Tax
Wealth Strategies
Charitable Organizations
Tax Planning & Structuring
Employee Benefits & Executive Compensation


Industries
Religious Organizations

Additional Information
Publications
Presentations
Professional Affiliations
Honors


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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
  • University of Missouri-Kansas City School of Law, LL.M. Taxation, 1968
  • Yale Law School, LL.B., 1965
  • University of Notre Dame, M.A., 1962
  • University of Notre Dame, B.A., 1961
Admissions
  • Missouri, 1965
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
  • Selected by peers for "Best of the Bar," The Kansas City Business Journal, 2003-2004
  • Fellow, American College of Trust and Estate Counsel
  • Martindale-Hubbell® "AV" Rating
  • 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
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
05/15/2007 Update on New Final IRS Regulations on Nonqualified Deferred Compensation Plan Rules

Press Releases
10/23/2008 52 Lathrop & Gage Attorneys Named Super Lawyers
09/22/2008 National Best Lawyers Roster Includes 50 Lathrop & Gage Attorneys
11/05/2007 45 Lathrop & Gage Attorneys Named Super Lawyers
09/06/2006 National Best Lawyers Roster Includes 36 Lathrop & Gage Attorneys
10/12/2005 24 Lathrop & Gage Attorneys Named to Best Attorneys Network
10/26/2004 25 Lathrop & Gage Attorneys Selected as Best Lawyers 2005

Legal Alerts
06/07/2007 10 Things You Need to Know about the New IRS Regulations for Severance Payments
10/27/2005 Liberalized Rules for Charitable Giving
01/01/2005 New Taxation Rules for Nonqualified Deferred Compensation Plans

Newsletters
10/20/2006 Recent Honors for Lathrop & Gage Attorneys - Litigation Insert No. 5 - Fall 2006

Presentations
  • Presenter, "Update on Charitable Planning," 11th Annual Estate Planning Internship Program, September 30, 2004




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Lathrop & Gage LLP, 2345 Grand Boulevard, Kansas City, Missouri 64108