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Michael L. Sullivan regularly represents clients with respect to issues involving taxation, probate and trusts, corporate law, tax-exempt organizations, franchises, franchising and trademarks. 

Mike 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 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. Mike’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. Mike 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. Mike is a frequent author and lecturer on the topics of probate law, taxation, franchising and trademarks. Since 2007, Mike has been selected by his peers for inclusion in The Best Lawyers in America® in the fields of Franchise Law and Trusts and Estates and was named the Best Lawyers’  2014 and 2019 Franchise Law “Lawyer of the Year” for Omaha. Mike has been listed in Great Plains Super Lawyers since 2009.


  • 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 & Civic Affiliations

  • Omaha Bar Association
  • Nebraska State Bar Association
  • American Bar Association
  • Girl Scouts, Spirit of Nebraska, Board of Directors (2011—present)
  • On Board of Directors of various private foundations

Bar & Court Admissions

  • Nebraska, 1974
  • Nebraska Federal Court
  • Oklahoma Federal Court
  • Tax Court

Selected Practice Highlights

  • Representing start-up companies and exempt organizations in all facets of their organization and operation
  • Advising publicly traded partnerships in tax matters
  • Representing companies in complex tax planning and reorganization
  • Representing individuals in complex tax and estate planning
  • Counseling tax-exempt organizations and taxpayers in complex charitable giving
  • Handling national and international trademark matters
  • Successfully representing individuals and corporations before the Internal Revenue Service and Nebraska Department of Revenue
  • Advising Franchisors and Franchisees
  • Successfully Representing manufacturing and service companies in the sale and acquisition of companies

1700 Farnam Street | Suite 1500 | Omaha, NE 68102 | 402.344.0500