Services
- Corporate & Business
- Energy & Renewable Energy
- Estate Planning, Trusts & Estates
- Intellectual Property, Copyright & Trademark
- Nonprofit & Tax-Exempt Organizations
- Taxation
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
Michael L. Sullivan
1700 Farnam Street
Omaha, NE 68102-2068
Michael L. Sullivan is the Chair 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 regularly represents corporations and individuals in disputes with the Internal Revenue Service and state tax authorities, and engages in extensive tax planning to comply with the Internal Revenue Code and regulations, as well as multi-state tax regulations. He also has been involved in the sale and acquisition of various types of businesses (retail, manufacturing franchises 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 tax-exempt regulations and 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 also a Nebraska State Bar Foundation Fellow. Mr. Sullivan is a frequent author and lecturer on the topics of probate law, taxation, franchising and trademarks. He is listed in Great Plains Super Lawyers 2009 and The Best Lawyers in America® 2011 (copyright 2010 by Woodward/White, Inc., Aiken, SC).
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 and Nebraska Department of Revenue
- Represents Franchisors and Franchisees
- Represented manufacturing and service companies in the sale and acquisition of companies
Bar & Court Admissions
- Nebraska, 1974
- Nebraska Federal Court
- Oklahoma Federal Court
- Tax Court
News
Seminars & Events
Newsletters
Professional and Civic Affiliations
- Omaha Bar Association
- Nebraska State Bar Association
- American Bar Association