Rhonda A. O'Brien practices in the areas of business transactions, and federal, state and local taxation. Her clients include not-for-profit institutions and governmental agencies, tax exempt public charities and foundations, banks, manufacturers, waste disposal companies, real estate developers, physician groups and other health care related entities, and businesses organized as corporations, partnerships, and limited liability entities. Ms. O'Brien counsels her clients in the areas of employee compensation and retirement, health and welfare benefits, finance, business transactions and on a wide spectrum of state, local and federal taxation matters.

Primary Practice Areas

• Federal, State and Local Taxation
• Business Transactions, including Finance
• Employee Benefits

Bar Admissions

• United States District Court, Eastern District of Missouri, 1980
• Supreme Court of Missouri, 1980
• Supreme Court of Illinois, 1981

Education and Academic Honors

• J.D., Southern Illinois University, 1980
• L.L.M., Taxation, Washington University, 1989
• B.A., with distinction, Boston University, 1977
• Notes & Comments Editor, 1979 Southern Illinois University School of Law
• Articles Editor, 1980, Southern Illinois University School of Law

Representative Transactions

• Private Letter Rulings from the Missouri Department of Revenue on behalf of Metro granting sales tax exemption for revenue generated by activities at public recreation facilities
• Structured controlled business entities for St. Louis Housing Authority in connection with participation in low income housing tax credit projects
• Self-funded health plans, medical reimbursement and dependent care assistance plans and related administrative services agreements
• Nonqualified deferred compensation plans (Rockwood School District, Brockmiller Construction Company) and tax qualified retirement plans (including defined contribution plans, defined benefit plans and 403(3)(b))
• Drafting and negotiation of investment management agreements, custody agreements, securities lending agreements, private equity transaction documents, side letters and similar agreements in connection with assets held and maintained by fiduciaries (The Missouri Foundation for Health, St. Louis Public Library Foundation, Parsons Blewett Memorial Fund)
• Preparation of grant and scholarship procedures contracts; structuring of specialized grants configured as loans and loan guarantees
• Tax advice in connection with tax exempt municipal bonds such as, Industrial Development Authority of the County of St. Louis, Missouri $7,765,000 Educational Facilities Revenue Bonds (Eden Theological Seminary Project), Series 2001
• Secured 501(c)(3) status for Downtown St. Louis Community Improvement District

Representative Clients

• City of Glendale
• City of Richmond Heights Pension Plan Trustees
• Fenton Fire Protection District
• St. Louis Housing Authority
• The Missouri Foundation for Health
• Parsons Blewett Memorial Fund
• First Bank and Trust Company of Murphysboro
• Stanbury Uniforms

Professional Affiliations

• American Bar Association
• The Missouri Bar
• The Bar Association of Metropolitan St. Louis
• National Association of Bond Lawyers
• WEB - Worldwide Employee Benefits Network
• NAPPA - National Association of Public Pension Attorneys

Community Service and Awards

• City of Creve Coeur
  Board of Adjustment, 2004-Present
  Past Member of City of Creve Coeur, Missouri Finance Committee, Pension Committee, Adhoc Park Planning Committee, 1994-2001
• Union Avenue Opera
  Campaign cabinet member
• Traditional Congregation of Creve Coeur
  Board of Directors
• MERS/Missouri Goodwill Industries
  Board and Executive Committee Member
  Treasurer, Chair Finance Committee
  Member, Investment Committee
  Past Chair, Human Resources Committee

Employment

• Lashly & Baer, P.C.
  Member, 1991-Present
  Associate, 1987-1990
• Cupples, Cooper & Haller, P.C.
  Associate, 1980-1986