Sean has a reputation for being an exceptional problem solver in both commercial transactions and estate planning for individuals, especially when the issues involve healthcare, corporate, and tax-related matters. His practical approach to the law, dealing with the government, and thinking “outside the box” to come up with real solutions for clients, has allowed Sean to excel in a variety of areas that are heavily regulated and facing constant change. Sean represents a variety of manufacturers and service providers. He is regularly involved in structuring tax-driven transactions and trust asset management and represents a number of local charitable organizations. Sean is a Certified Trust and Fiduciary Advisor (CTFA) with the American Bankers Association.
Court Memberships
Missouri, 1999
Illinois, 2000
United States Tax Court, 2000
Representative Experience
Trust and Estate Planning
Trust and probate, including wills, power of attorney documents, living wills, charitable trusts, dynasty trusts, and grantor annuity trusts
Estate tax and gift tax compliance matters, including IRS audits
Family limited partnership planning and other gifting strategies
Asset protection trusts, including qualified spousal joint trusts
Represented regional trust company for real estate investments
Tax/Real Estate
IRS private letter ruling that created a new “exit strategy” for low-income housing through affordable for sale housing program
Tax counsel for Missouri State Tax Credit Review Commission
Represented nonprofit lender with New Markets Tax Credits allocation
Represented developers in historic redevelopment projects in Missouri, Iowa, and Oklahoma
Tax counsel for syndication of low-income housing projects in Missouri, Pennsylvania, and Louisiana
Represented Colorado developer facing low-income tax credit recapture issues
Various tax compliance issues with the IRS, including deferred compensation, employment tax matters, and other income tax issues
Represented property owners before local Board of Equalizations, Missouri State Tax Commission, & Illinois Property Tax Appeal Board
Section 1031 Tax-Deferred Exchanges for real estate
Healthcare
Negotiated multi-million dollar line of credit facility for major Midwest nursing home operator with over 20 facilities
Numerous sale and lease transactions for nursing homes annually
Captive insurance arrangements for regional nursing home chains
Resolved Medicaid indemnity claims for wound care provider
Admission agreements, vendor contracting, and survey/compliance matters involving both physicians and nursing homes
Professional Affiliations & Memberships
American Bar Association
American Health Lawyers Association
Missouri State Bar Association
Illinois State Bar Association
Bar Association of Metropolitan St. Louis
Board of Governors
Past Chairman for Tax Section
Publications, Presentations & Teaching
“Structuring Captive Insurance Arrangements”, Missouri Certified Public Accountants (September 2015)
“Captive Insurance-No Longer Just a Planning Strategy for the Big Boys,” Primerus Corporate Client E-Newsletter (Spring 2014)
“Federal Gift Taxes and Gift Tax Planning,” Halfmoon Continuing Legal Education, St. Louis, MO (December 11, 2013)
“Advanced Tax Planning with Trusts,” 25th Annual Advanced Estate Planning Institute, Clayton, Missouri (June 26, 2013)
“Hot Topics in Long Term Care Contracting, Buying, Selling and Developing Senior Housing,” St. Louis Healthcare Summit, St. Louis, Missouri (May 25, 2013)
“Tax and Legal Strategies for Direct Level Marketing Businesses,” 2013 St. Louis Direct Level Marketing Conference, St. Louis, Missouri (January 23, 2013)
Guest Lecturer – Washington University School of Law Corporate Reorganizations Course (Fall – 2010, 2011, 2012, 2013, 2014)
“Selected Tax Issues and Corporate Matters for the Self-Storage Owner,” Missouri Self Storage Association (July 2010)
“Tax Credits and Government Subsidies for Long Term Care and Housing Development,” American Health Lawyers Association Long Term Care Conference, Miami, Florida (February 2009)
“LLC(s) and LLP(s) for the Missouri Paralegal,” Institute for Paralegal Education (Summer 2002)
Community Involvement
Our Brothers’ Keepers of Southern Illinois, Advisory Board (2015 – Present)
Uniting Christians Everywhere Charitable Trust, Board of Trustees (2014 – Present)
Borrowed Time 151 Charitable Foundation, Director (2012 – Present)
St. Louis 1904 World’s Fair Charitable Foundation, Director (2001 – Present)
Bar of Metropolitan St. Louis, Board of Governors
Honors, Distinctions & Ratings
Certified Trust and Fiduciary Advisor (2023)
Martindale Hubbell Peer Review Rating- AV Preeminent (2014-Present)
Best Lawyers in America for Tax Law and Trust and Estates (2023-Present)
Super Lawyers Rising Stars, Missouri (2014)
Avvo Attorney Rating Service-Superb (2013-Present)
Gary I. Boren Award for Taxation – Washington University (2005)
Service Awards – St. Louis Ambassadors’ Man of Year Award (2015), Governor Bob Holden (2005), City of St. Louis Mayor Francis Slay (2005), St. Louis County Executive Charles A. Dooley (2005)
Passed Missouri Certified Public Accountant Exam (1998)
Practice Areas
Charitable Organizations
Corporate
Healthcare
Real Estate
Tax Credit Financing
Tax & Estate Planning
Education
LL.M., Washington University, 2005 (Highest Honors)
J.D., University of Missouri - Columbia, 1999
B.S.B.A. – Accounting, B.A. – Russian Studies, Magna Cum Laude, St. Louis University, 1996
Bar Admissions
Missouri, 1999
Illinois, 2000