Louis A. Mezzullo

Of Counsel

Lou is a consulting partner in the private client and tax team.

His principal concentration is in the areas of taxation, estate and business succession planning, and employee benefits. Lou 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 a past Chair of the American College of Tax Counsel; a Past President of the American College of Trust and Estate Counsel; a Charter Fellow of the American College of Employee Benefits Counsel; an Academician and a former Vice President of the International Academy of Trust and Estate Law; a former Vice-chair of the ABA Section of Taxation; and a past Chair of the ABA Section of Real Property, Trust and Estate Law.

Lou 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.

He has been consistently ranked in Chambers, The Best Lawyers in America®, San Diego Magazine ‘Top Lawyers,’ Best Lawyers San Diego, Martindale-Hubbell® AV Preeminent® Peer Review Rating™, Who’s Who in American Law, Top 50 San Diego Super Lawyers and Top Attorneys in Business Services in the Corporate Counsel Edition of Super Lawyers. He is also the recent lifetime achievement honoree of Bloomberg’s Leonard L. Silverstein Award for Distinguished Service in Tax for his contributions to estate planning during his career.


Lou is well regarded nationally, he is a frequent speaker and serves as an expert witness.

Chambers HNW 2018, USA

[He is] a sounding board – a very sharp guy with a commonsense approach. He has the whole package – brilliance and bedside manner.

Chambers HNW 2018, USA

He is described by sources as a “real powerhouse and a high-quality person.”

Chambers HNW 2018, USA





State of Virginia, 1976

State of California, 2006

‘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)

Bloomberg/BNA Estates, Gifts & Trusts Advisory Board

American Bar Association, Current Chair of the Chapter 14 Subcommittee of the Estate and Gift Taxes Committee of the ABA Section of Taxation

Emeritus member of the Board of Regents of the American College of Trust and Estate Counsel (ACTEC)

‘Family Limited Partnerships,’ California CPA Society San Diego Estate Symposium - November 19, 2021, presenter

‘Business Succession Planning,’ Greater Boca Raton Estate Planning Council - November 9, 2021, presenter

‘Lifetime Transfers - Installment sales to grantor trusts, preferred equity interest transactions, GRATs, and other techniques,’ Estate Planning Council of San Diego “Living Legend” webinar event - January 19, 2021, presenter



  • English




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