Carl M. Markus holds the CPA designation and previously practiced in the public accounting industry for over eight years. He advises individuals and closely-held business owners in all aspects of estate and asset protection planning ranging from drafting simple wills and trusts with little or no transfer or income tax consequences, to complicated multi-million dollar business succession and asset protection planning involving multiple generations with significant transfer and income tax consequences. He also advises business owners and businesses on the creation and structuring of business entities and ongoing legal matters for those businesses including the purchase and sale of real estate, lease and other contract negotiation and business sales, acquisitions and mergers.  Mr. Markus has successfully represented clients before the Internal Revenue Service and the Missouri Department of Revenue at both the audit and appeals levels.

Primary Practice Areas

• Estate Planning
• General Business/Corporate
• Taxation/Taxpayer Representation

Bar Admissions

• United States Tax Court, 1989
• Supreme Court of Missouri, 1986
• Supreme Court of Illinois, 1996

Education and Academic Honors

• J.D., Saint Louis University School of Law, 1985
• MFN, Saint Louis University, 1985
• B.S., (cum laude), Accounting, Saint Louis University, 1981

Selected Lectures and Publications

• "Helping Your Client Select the Best Entity Option," National Business Institute, 2006
• "Estate Planning Basics," National Business Institute, 2006
• Co-author, "Requirements for Foreign Corporation's Doing Business in Missouri," BNA Corporate Practice Series, 2006
• "Tax Issues in Estate Planning and Probate in Illinois," National Business Institute, 1998
• "Illinois Sales & Use Tax," Lorman Education Services, 1998

Professional Affiliations

• American Bar Association
• The Missouri Bar
• Bar Association of Metropolitan St. Louis
• Illinois State Bar Association
• Missouri Society of Certified Public Accountants
• Estate Planning Council of St. Louis

Community Service and Awards

• Saint Louis University Bequest and Gift Council
• Planned Giving and Endowment Council of the Archdiocese of St. Louis, Member
• Queen of All Saints Catholic Church
  Board of the Activities Association, Athletic Director
• Knights of Columbus, Council 10136
  Advocate

Employment

• Lashly & Baer, P.C.
  Member, 2000-Present
• Mathis, Marifian, Richter & Grandy, Ltd.
  Principal, 1997-2000
  Associate, 1995-1997
• Zielinski & Associates, P.C.
  In-House Counsel, 1992-1995
• Green, Hoffman & Dankenbring
  Associate, 1988-1992
• Ernst & Whinney
  Manager, Tax Department, 1984-1988