A Consulting Partner with Withers Bergman LLP, 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.
Education:
J.D., University of Richmond (1976)
M.A., University of Maryland (1976)
B.A., University of Maryland (1967)
Bloomberg Tax Management Portfolios
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Wealth Planning with Family Limited Partnerships and Limited Liability Companies (Portfolio 722)
This Portfolio discusses income and transfer tax considerations and nontax considerations regarding the formation, operation, and termination of family limited partnerships and LLCs.
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Valuation of Corporate Stock (Portfolio 831)
This Portfolio discusses the methods for valuing corporate stock interests when the value cannot be readily determined by reference to an established market.
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Transfers of Interests Family Entities Under Chapter 14: Sections 2701, 2703 and 2704 (Portfolio 835)
This Portfolio analyzes the historical and current federal estate and gift tax treatment of "estate freezing" transactions.
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The Mobile Client: Tax, Community Property, and Other Considerations (Portfolio 803)
This Portfolio covers aspects of tax law that impact a client who changes domicile, and discusses documents a migrant client should execute to implement his or her estate plan.
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Life Insurance (Portfolio 826)
This Portfolio analyzes in detail the federal estate and gift tax treatment of life insurance policies and outlines the general principles involved.
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Family Limited Partnerships and Limited Liability Companies (Portfolio 812)
This Portfolio covers income and transfer tax and nontax considerations regarding family limited partnerships and limited liability companies (LLCs) formation, operation and termination.
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Estate Planning for Owners of Closely Held Business Interests (Portfolio 809)
This Portfolio is designed as a guide to the lifetime and post-mortem estate planning techniques primarily applicable to the owners of interests in closely held businesses.
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Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 814)
This Portfolio discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs).
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Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 378)
This Portfolio discusses estate planning considerations relating to distributions from qualified retirement plans and individual retirement accounts (IRAs).