Thomas H. Mug, Attorney

Mr. Mug concentrates his practice in the areas of tax law, with an emphasis on employee benefits and executive compensation, personal estate and financial planning, and closely held and family businesses.

Employee Benefits and Executive Compensation
Mr. Mug works with employers of all sizes and industry associations, designing and developing employee benefit programs. His practice includes advising clients in the design and maintenance of tax-qualified retirement plans (401(k), profit sharing, 403(b) and defined benefit plans). He provides creative solutions in the areas of non-qualified and incentive compensation programs for key employees. He also assists employers with fringe benefits and health plans, including cafeteria plans and COBRA compliance.

Estate and Financial Planning
Mr. Mug works closely with individuals in developing personal estate plans. This includes counseling the client as to estate planning techniques and options, tax planning, the preparation of documents to implement the estate plan (including wills, revocable trusts, life insurance trusts, and charitable instruments). Mr. Mug works with a client's other professional advisors to insure coordination of the total estate plan.

Closely Held Businesses
Mr. Mug advises owners of closely held businesses on various planning matters including business succession planning, compensation planning, shareholder (buy-sell) agreements, tax issues, and structuring ongoing transactions. He has the ability to draw from his various fields of expertise in order to assist the business owner in dealing with the myriad issues facing closely held and family businesses.

Employee Stock Ownership Plans
Mr. Mug is one of the leading St. Louis attorneys specializing in the design, establishment and ongoing administration of Employee Stock Ownership Plans (ESOPs) and is a frequent speaker on the topic across the country. He leads the firm's ESOP team, coordinating the effort of the firm's employee benefits, corporate, lending, labor and estate planning practices. He provides legal advice to companies regarding the design, establishment and ongoing administration of employee stock ownership plans.

Mr. Mug is admitted to practice in Missouri and Massachusetts, and before numerous federal courts, including the United State Supreme Court and the United States Tax Court.