Louis A. Mezzullo Consulting Partner Offices: Rancho Santa Fe Tel
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Louis A. Mezzullo Consulting Partner Offices: Rancho Santa Fe Tel: +1 858 400 1323 Fax: +1 858 756 4386 Email: louis.mezzullo@withersworldwide.com Education: University of Maryland, with high honors, Phi Kappa Sigma, Phi Beta Kappa, B.A. • University of Maryland, M.A. • University of Richmond School of Law, Gold Medal Recipient for Best Student in Graduating Class, Phi Alpha Delta, Omicron Delta Kappa, J.D. Admitted: Virginia, 1976 • California, 2006 Year joined: 2014
Overview Louis Mezzullo’s principal areas of practice are Taxation, Estate and Business Succession Planning, and Employee Benefits. He was on the faculty of the University of Miami School of Law Graduate Program in Estate Planning from 2004 to 2007 and on the faculty of the University of San Diego School of Law in 2009. He was an adjunct professor of law at the University of Richmond Law School from 1978 until 2006. He is listed in Who's Who in American Law, Who's Who in Emerging Leaders and Who’s Who in America (Marquis Who's Who Publishers) and in The Best Lawyers in America (for Tax, Employee Benefits and Trust and Estates) (Woodward/White Publishers) and was listed as one of the top 50 Lawyers in the 2013 Edition of the San Diego Super Lawyers and in the Top Attorneys in Business Services in the Corporate Counsel Edition of Super Lawyers. He is also ranked in the top category for wealth management in the Western Region by Chambers, USA. Mr. Mezzullo frequently serves as an expert witness in matters related to estate, tax, and business planning and trust administration, including malpractice matters on behalf of defendant attorneys.
Ranked in Chambers HNW 2016 San Diego Super Lawyers - Most Recent Listing: 2016 (Estate Planning & Probate) Chambers USA Ranking - 2007 through 2013: Ranked 1 (Wealth Management, Western Regional, National) The Best Lawyers in America® - Lawyer of the Year: 2012 (Employee Benefits (ERISA) Law - San Diego) and 2014 (Trusts and Estates - San Diego) The Best Lawyers in America® - First Year Listed: 1989 - Most Recent Listing: 2014 (Employee Benefits (ERISA) Law, Tax Law, Trusts and Estates) Best Lawyers in San Diego - Most Recent Listing: 2012 - Estate Planning, Tax Martindale-Hubbell® AV Preeminent® Peer Review Rating™ Who’s Who in Emerging Leaders and Who’s Who in America (Marquis Who’s Who Publishers) Who’s Who in American Law Top 50 San Diego Super Lawyers - Most Recent Listing: 2013
"Family Business Succession Alternatives and Planning," Western CPA Conference, Tucson AZ, November 2014. "Succession Planning at Various Levels," Western CPA Conference, Tucson AZ, November 2014. "Lifetime Transfers," New York University Institute of Federal Taxation, New York NY, October 2014. "Family Limited Partnerships," Inland Empire Estate Planning Seminar, Redlands University CA, November 2013. "Business Succession Planning," Seattle Estate Planning Seminar, Seattle WA, October 2013. "Planning After ATRA, Family Limited Partnerships," Birmingham Estate planning Council, Birmingham AL, May 2013. "Freezing Techniques and IRC § 2701," American Bar Association Section of Taxation, Washington D.C., May 2013. "Planning After the American Taxpayer Relief Act," American Bar Association Section of Real Property, Trust and Estate Law, Washington D.C., May 2013. "Conflicts of Interest in Multiple Fiduciary Roles," San Diego County Bar, San Diego CA, April 2013. "Family Limited Partnerships," San Diego County Bar, San Diego CA, March 2013. "Planning after the American Taxpayer Relief Act; Business Succession Planning; Forming and Liquidating Partnerships," Louisville Estate Planning Council, Louisville KY, March 2013. "Step Transaction Doctrine," American College of Trust and Estate Counsel, Maui HA, March 2013. "Business Succession Planning," Heckerling Institute on Estate Planning, Orlando FL, January 2013. "Planning In Uncertain Times," North County Estate Planning Council, San Diego CA, November 2012. "Planning In Uncertain Times," ACTEC Southeast Regional Meeting, Williamsburg VA, November 2012. "How to Avoid Ethical Conflicts: The Top 5 Ethical Considerations for a Trusts and Estate Practice," Wealth Counsel, Webinar, October 2012. "Toughest Issues in Estate Planning: Advising Families in Business," ALI CLE , Webinar, September 2012. "Lifetime Transfers, Incentive Trusts," ACTEC Hawaii Seminar, Honolulu HA, September 2012. "Planning for the Mobile Client," Colorado Bar Association, Denver CO, September 2012. "Business Succession Planning," Texas Bar Association, San Antonio TX, June 2012. "Business Succession Planning," ACTEC Summer Meeting, Colorado Springs CO, June 2012. "Planning for the Mobile Client," San Diego Estate Planning Council, San Diego CA, April 2012. "Serving as an Expert Witness," ACTEC Annual Meeting, Miami Beach FL, March 2012. "Planning for Distributions from Qualified Retirement Plans and IRAs," Community Foundation of Sarasota County, Sarasota FL, January 2012. "Business Succession Planning," The Southern California Forum, Orange County CA, October 2011. "Business Succession Planning," American Bar Association-American Law Institute (ALI-ABA), San Francisco CA, October 2011.
"Rollovers: Ethics for Estate Planners," Tax Section Fall Meeting, Denver CO, October 2011. "Incentive Trusts," Cincinnati Estate Planning Council , Cincinnati OH, October 2011. "IRS Guidance on Carryover Basis," ACTEC, Teleconference, September 2011. "Buy-Sell Agreements," American Bar Association Section of Real Property, Trust and Estate Law, Teleconference, August 2011. "Family Limited Partnerships," ACTEC Rocky Mountain Regional Meeting, Santa Fe NM, August 2011. "Special Valuation Rules of Chapter 14 of the Internal Revenue Code," Continuing Professional Education for Estate Tax Attorneys of the IRS, Tampa FL, August 2011. "Planning Under the 2010 Tax Act and Beyond," YMCA of San Diego County Fifth Annual Estates & Business Planning Seminar for Professionals, San Diego CA, June 2011. "Buy-Sell Agreements," Estate Planners Day, Queens University of Charlotte, Charlotte NC, May 2011. "2010 Tax Act," Healthy Wealthy and Wise Seminar, Rancho Santa Fe CA, May 2011. "2010 Tax Relief Act," San Diego Estate Planning Council, San Diego CA, March 2011. "Special Valuation Rules Under Chapter 14 of the Internal Revenue Code," Annual Meeting of the American College of Trust and Estate Counsel, Phoenix AZ, March 2011. "Valuation Rules Under Section 2701," American Bar Association Section of Taxation - Mid-Year Meeting, Boca Raton FL, January 2011. "Special Valuation Rules Under 2701 and Lifetime Transfers including Installment Sales to Grantor Trusts," Heckerling Institute on Estate Planning, Orlando FL, January 2011. "Planning Techniques for Large Estates, Business Succession Planning, Recent Valuation Developments," ALI-ABA Course of Study, San Francisco CA, November 2010. "Family Limited Partnerships," State Bar of California Trusts and Estates Section, Teleseminar, August 2010. "Family Limited Partnerships," YMCA of San Diego Professional Seminar, San Diego CA, May 2010. "Temporary Repeal of the Estate and GST Taxes.," San Diego County Bar Association Sections of Taxation and Estates and Trusts, San Diego CA, May 2010. "Roth IRAs," ACTEC Annual Meeting, Bonita Springs FL, March 2010. Presentations regarding Buy-Sell Agreements, Choice of Entity and Business Succession Planning, Heckerling Institute on Estate Planning, Orlando FL, January 2010. "Family Limited Partnerships," Sacramento Estate Planning Seminar, Sacramento CA, January 2010.
Articles: "Proposed Regulations Issued Impacting Valuation of Interests in Family Entities," Private Asset Management, October 2016. "Estate Planning After ATRA," California Trusts and Estates Quarterly, Volume 18, Issue 4, 2013. "Preferred Equity Interests and Low Interest Rates," Probate Practice Reporter, Vol. 24, No. 8. August 2012. "Business succession planning," Estate Planning Studies, July 2012. "Roth IRAs: Time for a New Look," ACTEC Law Journal, Fall 2010. "Family Limited Partnerships," ACTEC Law Journal, Spring 2008. "New Rules Govern Deferred Compensation," ACTEC Law Journal, Spring 2007. "The Impact of Chapter 14 on Valuation," Tax Management Memorandum, December 2006. "Strangi Question Remains," Trusts and Estates, November 2005. "The True Test," Trusts and Estates, May 2005. "Final Regulations on the Definition of Fiduciary Income," Probate and Property, March/April 2005. "Turner v. Commissioner," Journal of Taxation, October 2004. "Kimbell v. Commissioner," Journal of Taxation, July 2004. "Estate of Stone: Successful Defense to an IRS § 2036(a) Attack," Business Entities, March/April 2004. "Is Strangi a Strange Result or a Blueprint for Future IRS Successes," Journal of Taxation, July 2003. "Final Minimum Distribution Regulations," Journal of Taxation, August 2002. "Recent Valuation Cases," Journal of Passthrough Entities, January/February 2002. "EGTRRA Employee Benefit Changes," ACTEC Law Journal, Spring 2002. "Recent Valuation Cases Thwart IRS' Attack on Family Limited Partnerships," Journal of Passthrough Entities, September/October 2001. "Does the Church Case 'Bless' Family Limited Partnerships and LLCs?" Journal of Passthrough Entities, September/October 2000. Books: AN ESTATE PLANNER'S GUIDE TO BUY-SELL AGREEMENTS, published by the American Bar Association, Section of Real Property, Probate and Trust Law (2nd Edition 2007). VALUATION OF CORPORATE STOCK, 831 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (4th Edition 2011). TRANSFERS OF INTERESTS IN FAMILY ENTITIES UNDER CHAPTER 14: SECTIONS 2701, 2703 and 2704, 835 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (4th Edition 2010). FAMILY LIMITED PARTNERSHIPS AND LIMITED LIABILITY COMPANIES, 812 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (3rd Edition 2009). THE MOBILE CLIENT: TAX, COMMUNITY PROPERTY, ETC., 803 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (3rd Edition 2009). AN ESTATE PLANNER'S GUIDE TO FAMILY BUSINESS ENTITIES, published by the American Bar Association, Section of Real Property, Probate and Trust Law (3rd Edition 2012). ESTATE PLANNING FOR OWNERS OF CLOSELY HELD BUSINESS INTERESTS, 809 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (4th Edition 2013). AN ESTATE PLANNER'S GUIDE TO QUALIFIED RETIREMENT PLAN BENEFITS, published by the American Bar Association, Section of Real Property, Probate and Trust Law (4th Edition 2008). ESTATE AND GIFT TAX ISSUES FOR EMPLOYEE BENEFIT PLANS, 378 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (4th Edition 2012). AN ESTATE PLANNER'S GUIDE TO LIFE INSURANCE, published by the American Bar Association, Section of Real Property, Probate and Trust Law (2nd Edition 2009). LIMITED LIABILITY COMPANIES IN VIRGINIA, co-author and former editor, published by the Virginia Law Foundation (December 1995, revised periodically). VALUATION RULES UNDER CHAPTER 14, published by the American Bar Association, Section of Real Property, Probate and Trust Law (November 1995). ADVISING THE ELDERLY CLIENT, published by Clark Boardman Callaghan (September 1992, revised semi-annually). © Withers 2015 Memberships Past Chair of the American College of Tax Counsel Fellow of the American Bar Foundation Fellow of the Virginia Law Foundation Immediate Past President and Fellow of the American College of Trust and Estate Counsel, Former Chair of its Business Planning, Employee Benefits in Estate Planning, and Elder Law Committees Charter Fellow of the American College of Employee Benefits Counsel Academician and Vice President of the International Academy of Estate and Trust Law Former Chair of the Virginia Bar Association Section on Taxation Virginia State Bar American Bar Association: Current Chair of the Chapter 14 Subcommittee of the Estate and Gift Taxes Committee of the ABA Section of Taxation; Former Vice-Chair of Publications of the ABA Section of Taxation; Past Chair of the ABA Section of Real Property, Trust and Estate Law Member of the Advisory Committee of the Heckerling Institute on Estate Planning Former Chair of the University of Richmond Estate Planning Advisory Council Former President of the Trust Administrator’s Council of Richmond Former Co-Director of the William and Mary Tax Conference Member of the Board of Advisors of the Journal of Passthrough Entities. Former member of the Editorial Board of the American College of Estate and Trust Counsel Former Member of the Editorial Board of Trusts & Estates Former Editor of ACTEC Journal published by the American College of Trust and Estate Counsel On a personal note Document Outline
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