Michael D. Mulligan, B.A., Amherst College, 1968; J.D., Columbia University (1971); co-Chairman Estate Planning Department, Lewis, Rice & Fingersh, L.C., St. Louis, Missouri; frequent speaker at estate and tax planning institutes; author, numerous articles on estate and tax planning; Fellow of the American College of Trust and Estate Counsel; member of Estate Planning Council of St. Louis, the Bar Association of Metropolitan St. Louis, the Missouri Bar, and the American Bar Association.