Kevin Michael Sullivan

    KEVIN M. SULLIVAN Associate     Kevin M. Sullivan, an associate, joined Carney Badley Spellman in 2007. Mr. Sullivan received his law degree, with honors, from Gonzaga University School of Law in 2006, and a Master of Laws in Taxation from the University of Florida, Levin College of Law in 2007. Mr. Sullivan focuses on federal and state taxation issues related to business planning, yacht and aircraft acquisitions, corporate mergers and acquisitions, closely held businesses, and entity formation and dissolution.   Mr. Sullivan has worked with clients regarding the federal, state, and local tax implications of both domestic and international business transactions. In addition, Mr. Sullivan has represented clients at the IRS Appeals level and has provided assistance to clients with deferred compensation arrangements.   Prior to joining the firm, Mr. Sullivan clerked at the law offices of Winston & Cashatt in Spokane, and Takaishi Law Office in Tokyo, Japan.   Practice Areas Federal and State Taxation Corporate Taxation Partnership Taxation Deferred Compensation Yacht and Aircraft Acquisitions Business Planning Business Entity Planning Mergers and Acquisitions Partnership Law Corporate Transactions   Admitted to Practice Washington U.S. Tax Court   Professional Associations Washington State Bar Association, Tax Section   Education B.A., Business Administration, University of Washington, 2003 J.D., cum laude, Gonzaga University School of Law, 2006 LL.M. in Taxation, University of Florida, Levin College of Law, 2007