Lou A. Mezzullo

Of Counsel | San Diego

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+1 858 400 1323
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Insight

1 October 2020 | Podcast

Sibling rivalries in family businesses
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21 June 2019 | Article

It's unanimous: SCOTUS decision on historic tax jurisdiction case announced
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12 April 2019 | Article

SCOTUS to hear oral arguments on state taxation of out-of-state trusts
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21 March 2019 | Firm news

Bloomberg Tax podcast features Withers’ Lou Mezzullo on family limited partnerships
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16 August 2018 | Firm news

Best Lawyers recognizes 17 US attorneys in 2019 guide
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10 August 2018 | Firm news

Super Lawyers recognizes 17 California attorneys in 2018

External publications

  • 'Connelly v. U.S.Its Affect on Buy-Sell Agreements,' Merrill Anderson’s Estate Planning Studies, Issue 3 - 2024, authored

  • 'An Estate Planner's Guide to Buy-Sell Agreements for the Closely Held Business,' American Bar Association, Section of Real Property, Probate and Trust Law, 4th Edition - 2024, authored

  • 'Connelly v. U.S.: Its Affect on Buy-Sell Agreements,' TI Trust - October 8, 2024, authored

  • 'Naming a Trust as Beneficiary Under the Minimum Distribution Requirements,' Notified - August 6, 2024, authored

  • 'An Estate Planner's Guide to Qualified Retirement Plan Benefits,' American Bar Association, Section of Real Property, Trust and Estate Law, 6th Edition - 2023, authored

  • 'An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Fourth Edition,' Law Professor Blog Network - June 15, 2020, featured

  • 'Wealth Planning with Family Limited Partnerships and Limited Liability Companies Portfolio 812 T.M.,' Bloomberg Tax - 2019, authored

  • 'Life Insurance, 826 Tax Management Portfolio,' the Bureau of National Affairs, Inc., 3rd Edition - 2014, authored

  • 'Estate Planning After ATRA,' California Trusts and Estates Quarterly, Volume 18, Issue 4 - 2013, authored

  • 'Estate Planning for Owners of Closely Held Business Interests,' 809 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2013, authored

  • 'Preferred Equity Interests and Low Interest Rates,' Probate Practice Reporter, Vol. 24, No. 8. - August 2012, authored

  • 'An Estate Planner's Guide to Family Business Entities,' American Bar Association, Section of Real Property, Probate and Trust Law, 3rd Edition - 2012, authored

  • 'Estate and Gift Tax Issues for Employee Benefit Plans,' 378 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2012, authored

  • 'Business Succession Planning,' Estate Planning Studies - July 2012, authored

  • 'Valuation of Corporate Stock,' K, 831 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2011, authored

  • 'Roth IRAs: Time for a New Look,' ACTEC Law Journal - Fall 2010, authored

  • 'Transfers of Interests in Family Entities Under Chapter 14: Sections 2701, 2703, and 2704,' 835 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2010, authored

  • 'Family Limited Partnerships and Limited Liability Companies,' 812 Tax Management Portfolio, the Bureau of National Affairs, Inc., 3rd Edition - 2009, authored

  • 'The Mobile Client: Tax, Community Property, Etc.,' 803 Tax Management Portfolio, the Bureau of National Affairs, Inc., 3rd Edition - 2009, authored

  • 'An Estate Planner's Guide to Life Insurance,' American Bar Association, Section of Real Property, Probate and Trust Law, 2nd Edition - 2009, authored

  • 'Family Limited Partnerships,' ACTEC Law Journal - Spring 2008, authored

  • 'An Estate Planner's Guide to Qualified Retirement Plan Benefits,' American Bar Association, Section of Real Property, Probate and Trust Law, 4th Edition  -2008, authored

  • 'New Rules Govern Deferred Compensation,' ACTEC Law Journal - Spring 2007, authored

  • 'An Estate Planner's Guide to Buy-sell Agreements,' American Bar Association, Section of Real Property, Probate and Trust Law, 2nd Edition - 2007, authored

  • 'The Impact of Chapter 14 on Valuation,' Tax Management Memorandum - December 2006, authored

  • 'Strangi Question Remains,' Trusts and Estates - November 2005, authored

  • 'The True Test,' Trusts and Estates - May 2005, authored

  • 'Final Regulations on the Definition of Fiduciary Income,' Probate and Property - March/April 2005, authored

  • 'Turner v. Commissioner,' Journal of Taxation - October 2004, authored

  • 'Kimbell v. Commissioner,' Journal of Taxation - July 2004, authored

  • 'Estate of Stone: Successful Defense to an IRS § 2036(a) Attack,' Business Entities - March/April 2004, authored

  • 'Is Strangi a Strange Result or a Blueprint for Future IRS Successes,' Journal of Taxation - July 2003, authored

  • 'Final Minimum Distribution Regulations,' Journal of Taxation - August 2002, authored

  • 'Recent Valuation Cases,' Journal of Passthrough Entities - January/February 2002, authored

  • 'EGTRRA Employee Benefit Changes,' ACTEC Law Journal - Spring 2002, authored

  • 'Recent Valuation Cases Thwart IRS' Attack on Family Limited Partnerships,' Journal of Passthrough Entities - September/October 2001, authored

  • 'Does the Church Case 'Bless' Family Limited Partnerships and LLCs?' Journal of Passthrough Entities - September/October 2000, authored

  • 'Limited Liability Companies in Virginia,' the Virginia Law Foundation - December 1995 & revised periodically, co-authored and former editor

  • 'Valuation Rules Under Chapter 14,' American Bar Association, Section of Real Property, Probate and Trust Law - November 1995, authored

  • 'Advising the Elderly Client,' by Clark Boardman Callaghan - September 1992 & revised semi-annually, authored

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