Lou A. Mezzullo

Of Counsel | San Diego


Secretary Melissa Burgos

 

Insight

External publications

  • '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

  • 'Life Insurance, 826 Tax Management Portfolio', published by the Bureau of National Affairs, Inc. (3rd Edition, 2014)

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

  • 'Estate planning for owners of closely held business interests', 809 Tax Management Portfolio, the Bureau of National Affairs, Inc. (4th Edition 2013)

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

  • 'An estate planner's guide to family business entities', the American Bar Association, Section of Real Property, Probate and Trust Law (3rd Edition 2012)

  • 'Estate and gift tax issues for employee benefit plans', 378 Tax Management Portfolio, the Bureau of National Affairs, Inc. (4th Edition 2012)

  • 'Business succession planning', Estate Planning Studies - July 2012

  • 'Valuation of corporate stock', K, 831 Tax Management Portfolio, the Bureau of National Affairs, Inc. (4th Edition 2011)

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

  • '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)

  • 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, the Bureau of National Affairs, Inc. (3rd Edition 2009)

  • 'The mobile client: tax, community property, etc.', 803 Tax Management Portfolio, the Bureau of National Affairs, Inc. (3rd Edition 2009)

  • 'An estate planner's guide to life insurance', the American Bar Association, Section of Real Property, Probate and Trust Law (2nd Edition 2009)

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

  • 'An estate planner's guide to qualified retirement plan benefits', the American Bar Association, Section of Real Property, Probate and Trust Law (4th Edition 2008)

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

  • 'An estate planner's guide to buy-sell agreements', the American Bar Association, Section of Real Property, Probate and Trust Law (2nd Edition 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

  • 'Limited liability companies in Virginia', the Virginia Law Foundation (December 1995, revised periodically), co-author and former editor

  • 'Valuation rules under chapter 14', the American Bar Association, Section of Real Property, Probate and Trust Law (November 1995)

  • 'Advising the elderly client', by Clark Boardman Callaghan (September 1992, revised semi-annually)