Michael L. Sullivan is a member of the Business, Tax and Estate Planning Section of the firm. He regularly represents clients with respect to issues involving taxation, probate and trusts, corporate law, tax-exempt organizations, franchises, franchising and trademarks.

Mr. Sullivan has been involved in the sale and acquisition of various types of businesses (retail, manufacturing and services), and has extensive experience in business reorganizations involving tax and business issues. He has been involved in developing new franchises for franchisors and representing franchisees of established and emerging franchise systems. Along with his franchise experience, he has developed a broad knowledge in the trademark area. Mr. Sullivan's estate planning, probate and trust practice includes complex tax planning and charitable giving. His knowledge of charitable giving is used extensively in his representation of a variety of tax-exempt charitable corporations and entities.

Mr. Sullivan is a member of the Omaha Bar Association, the Nebraska State Bar Association and the American Bar Association. He is a frequent author and lecturer on the topics of probate law, taxation, franchising and trademarks.

Selected Practice Highlights

• Represents start-up companies and exempt organizations in all facets of their organization and operation
• Represents publicly traded partnerships in tax matters
• Represents companies in complex tax planning and reorganization
• Represents individuals in complex tax and estate planning
• Represents tax-exempt organizations and taxpayers in complex charitable giving
• Handles national and international trademark matters
• Successfully represented individuals and corporations before the Internal Revenue Service

Bar Admissions
Nebraska, 1974
Nebraska Federal Court
Oklahoma Federal Court
Tax Court

Education
University of Kansas Law School, J.D., Kansas Law Review, Order of the Coif, 1974
Fort Hays State University, A.B., with distinction, 1967

Professional and Civic Affiliations
Omaha Bar Association
Nebraska State Bar Association
American Bar Association