ATTORNEYS
C. David Newbery (Partner) born Goodland, Kansas, June 4, 1947; admitted to bar, 1974, Kansas and U.S. District Court, District of Kansas; 1986, U.S. Tax Court; 2000, U.S. Supreme Court; 2005, Missouri. Education: University of Kansas (B.A., 1969; M.B.A., 1971; J.D., 1973). Approved Civil Mediator, Kansas Supreme Court, 2001. Approved Dispute Resolution Neutral, Missouri Bar, 2001. Certified Public Accountant, Kansas, 1975. Assistant Professor of Taxation, Washburn University School of Business, 1982-1988; Adjunct Professor, Washburn University School of Law, 1977, 1978, 1983, 1991-1998. Director of Taxation, Kansas Department of Revenue, 1976-1979. Kansas Correspondent for State Tax Notes, 1991-2005. Co-Author: "An Accounting Primer for Estate Planning, Probate and Trust Counsel (The New Kansas Uniform Principal and Income Act)", The Journal of the Kansas Bar Association, Vol. 71, Number 6, June/July 2002; Chapter on "Kansas Taxes", Tax Analysis' State Tax Baedeker-A Master Guide to State Taxation, 2001; "Equity Planning for the Closely Held Corporation", The Tax Advisor, April 1988; "The Tax Reform Act of 1986; Will it Affect Residential Income Property Values?", The Real Estate Appraiser and Analyst, Spring 1988; "Should Points be Paid for a Lower Home Mortgage Interest Rate?", Real Estate Issues, November 1987; "A Logical Approach to Sales Tax on Services", Kansas Business Review, Spring 1987. Author: "Kansas' Public Disclosure Law Uncovers Major Policy Change in Interest Calculation Method", State Tax Notes, Vol. 21, Number 9, August 27, 2001; "Board of Tax Appeals Softens Department's Hard-Line Approach to Tax Administration", State Tax Notes, September 11, 1995; "The Kansas Supreme Court Decision in Morton Thiokol: Taxation Versus Combination", State Tax Notes, Vol. 5, Number 26, December 1993. Mediation Panel: Associates in Dispute Resolution, LLC; Kansas Society of CPAs; Northeast Kansas Chapter of CPAs. Member: Topeka, Kansas, Missouri and American Bar Associations. Fellow: Kansas Bar Foundation. (Also Of Counsel to Vold & Morris, LLC, Kansas City, MO and Leawood, KS). Practice Areas: Probate; Probate Administration; Probate Taxation; Estate and Gift Taxation; Federal Estate and Gift Taxation; Federal Tax Controversies; Fiduciary Income Tax; Generation Skipping Tax; Inheritance Tax; Sales and Use Tax; State Tax Controversies; Tax Law; Tax Planning; Trusts and Estates Taxation; Estate Administration; Estate Planning; Family Trusts; Family Wealth Transfer; Fiduciary Law; Estate Settlements; Trust Administration; Trust Law; Trust Planning; Wealth Preservation; Wills; Nonprofit and Charitable Organizations; Charitable Trusts and Foundations; Nonprofit Organizations Law; Nonprofit Tax Law.
Bernard J. (B.J.) Hickert (Partner) born Norton, Kansas, November 22, 1955; admitted to bar, 1980, Kansas and U.S. District Court, District of Kansas; 1981, U.S. Court of Appeals, Tenth Circuit; 1997, U.S. Tax Court. Education: Benedictine College (B.A., cum laude, 1977); University of Kansas (J.D., 1980); University of Missouri-Kansas City School of Law (LL.M., Taxation, 1995). Adjunct Professor, Taxation of Gratuitous Transfers ("Estate and Gift Tax"), Washburn University School of Law, 2006 to Present. Author, "Health Care: A Simple Prescription," Tax Notes, February 20, 1995. Presentations: New Trustee Responsibilities & Risks, Kansas Bar Association, 2006; Representing Multiple Clients for Business Transactions, Kansas Bar Association, 2005; New Kansas Trust Statutes, Washburn University School of Law, 2005; Trustee Responsibilities and Risks, Douglas County Estate Planning Council, 2005; Kansas Trust Course, Professional Education Systems Institute, LLC, 2003, 2004 & 2005; Legal Issues Involved in Structuring a Business, Lorman Education Services, 2003, 2004 & 2005; Choice of Entity: Coming of Age, Kansas Bar Association, 2003; Business Legal and Tax Planning, Douglas County Estate Planning Council, 2002; Kansas Estate Planning Course, Professional Education Systems Institute, LLC, 2002; Family Limited Partnerships and Limited Liability Companies, National Business Institute, 2000; Kansas Probate: Beyond the Basics, National Business Institute, 1999; Setting Up a Small Business, National Business Institute, 1999; Basic Probate Procedures and Practice in Kansas, National Business Institute, 1999 & 2000; Trust Review Checklist, Kansas Accountants Tax Conference, 2008; Non-Probate Transfer Issues, Kansas Accountants Tax Conference, 2007; New Kansas Estate Tax, Kansas Accountants Tax Conference, 2006; Kansas Estate Tax, Kansas Accountants Tax Conference, 2005; Kansas Uniform Trust Code, Kansas Bankers Association, 2004; Planning for Business, Kansas Accountants Tax Conference, 2004; Kansas Uniform Trust Code, Kansas Accountants Tax Conference, 2003; Extracting "Captured" Income from C-Corporations, Kansas Accountants Tax Conference, 2002; Choice of Entity, Kansas Accountants Tax Conference, 2001; Liability Protection Gifting Considerations, Kansas Accountants Tax Conference, 2000; Taxation of Repossessed Real Estate, Kansas Accountants Tax Conference, 1998. Professional Associations and Activities: Northeast Kansas Society of Financial Service Professionals-Director, 2003-2005; Leadership Greater Topeka-Class Member, 2004; Topeka Estate Planning Council; Douglas County Estate Planning Council; Kansas Bar Association - Legislative Committee; Greater Topeka Chamber of Commerce-Legislative Committee. Civic and Charitable Activities: The Chamber Foundation-Director, 2007; The Villages, Inc.-Director, 2006 and Treasurer, 2008; Topeka Knife & Fork Club-Director, 2005; Recipient of Annual Martin Henry Award for Volunteerism, 2003; Religious Education Instructor, Corpus Christi Church, Lawrence, Kansas, 1999-2003; Knights of Columbus, Lawrence, Kansas-Grand Knight, 1997-1999; Columbus Homes Association, Inc.-Director, 1992-1997. Member: Topeka, Kansas and American Bar Associations. Fellow: Kansas Bar Foundation; American College of Trust and Estate Counsel. Reported Cases: Young v. Graves, 04-P-51 (Douglas County District Court) Royd-Sykes v. Dicken, 95,053 (KS Court of Appeals 2006). Practice Areas: Probate; Estate and Gift Taxation; Federal Estate and Gift Taxation; Inheritance Tax; Property Tax Appeals; Taxation; Trusts and Estates; Wills; Business Law; Corporate Law; Partnership Law; Commercial Real Estate.
OF COUNSEL
William H. Pitsenberger, Jr. (Of Counsel) born Wichita, Kansas, April 4, 1947; admitted to bar, 1978, Kansas and U.S. District Court, District of Kansas; 1985, U.S. Court of Appeals, Tenth Circuit; 1986, U.S. Supreme Court. Education: University of Kansas (B.A., 1969; M.A., English, 2001); Washburn University School of Law (J.D., 1977). Retired Senior Vice-President and General Counsel, Blue Cross and Blue Shield of Kansas, 1978-2008. Adjunct Professor, Health Law and Policy, Washburn University School of Law, 2003. Author: "An Apparently Irrational Distinction," 32 Journal of Health Law 307, Spring 1999; "The Pool of Bethesda: Equity, Political Problems and Reinsurance Solutions in Mandated Individual Health Insurance," 11 Quinnipiac Health Law Journal 145, 2008; "Limited Provider Panels: Their Promise and Problems in an Individual Health Insurance Market," 1 Journal of Health and Life Sciences Law 67, 2008; "'Sez Who?': State Constitutional Concerns with External Review Laws and the Resulting Conundrum Posed by Rush Prudential HMO v. Moran," University of Connecticut Insurance Law Journal, Forthcoming 2009; "Current Antitrust Healthcare Issues," Sedona Conference, Advanced Antitrust, 1999; "Current Antitrust Health Care Issues," Minnesota Institute of Legal Education, 1991 and 1995; "Issues in 24 Hour Workers Compensation Coverage," National Conference of State Legislatures, 1993. Member: Topeka, Kansas and American Bar Associations; American Health Lawyers Association; American Society of Law, Medicine and Ethics. Practice Areas: Health Care; Administrative Law; Business Organization; Corporate Law; Constitutional Law.
Seamus P. Smith (Of Counsel) born Springfield, Missouri, November 1, 1979; admitted to bar, 2005, Kansas; 2007, Missouri; U.S. District Court, District of Kansas and U.S. Tax Court. Education: Benedictine College (B.A., Business Administration, cum laude, 2002); University of Kansas (J.D., 2004); University of Missouri-Kansas City (LL.M., in Taxation, 2006). Adjunct Teacher, Business and Tax Law, Benedictine College. Presenter: IRA's Payable To Trust: Allocation to Income and Eligibility for Marital Deduction as OTIP, 43rd Annual Kansas Tax Conference, 2006; Creative Solutions for Outdated ILITS, 44th Annual Kansas Tax Conference, 2007. Associate, Vold & Morris LLC, Leawood, Kansas. Member: Kansas City Metropolitan, Johnson County, Kansas and American Bar Associations; Overland Park South Rotary Club; NE Johnson County Chamber of Commerce. (Also Associate, Vold & Morris, LLC). Practice Areas: Trust Planning; Probate; Business Planning; Tax Planning; Estate Planning.Email: Seamus P. Smith
Jeffrey L. Ungerer (Of Counsel) born Marysville, Kansas, July 18, 1954; admitted to bar, 1982, Kansas and U.S. District Court, District of Kansas; 1984, U.S. Tax Court; 2002, Texas. Education: Washburn University of Topeka (B.B.A., Accounting, summa cum laude, 1976); Oklahoma State University (M.S., Accounting, 1977); Washburn University of Topeka (J.D., magna cum laude, 1982). Assistant Professor of Taxation, Washburn University, 1978. Adjunct Professor of Taxation, 1982-1900. Recipient: The Best Lawyers in America, Tax and Employee Benefits Section; Elijah Watts Sells Award National Honorable Mention, November 1977 CPA Exam; Kansas Bankers Association Estate Planning Award, Spring 1982; Adjunct Professor of the Year, Washburn University of Topeka School of Law; Kansas Society of Certified Public Accountants Outstanding Kansas Discussion Leader, 1985. Co-Author: "Structuring Settlements," Shepard McGraw-Hill (Trial Practice Series), 1987. Author: "Equity Planning for the Closely Held Corporation," April 1988. Vice Chairperson and Director, Topeka Community Foundation. Chairperson and Director, Hayden Foundation. Director: Stormont Vail Foundation; Alliance Bank. Former Chairperson, Christ the King Church Council. Former Chairperson, Treasurer and Director, Board of Directors for Family Service & Guidance Center. Member: Topeka (Member, Ethics and Grievance Committee) and Kansas Bar Association; American Institute of Certified Public Accountants; Kansas Society of Certified Public Accountants. Practice Areas: Taxation; Estate Planning; Business Planning; Probate; Trust Law; Real Estate; Business Organization.
All attorneys are members of the Kansas Bar Association and/or The Missouri Bar.