Practices:

Civic Activities:

Board of Advisors, Former Member of Board of Directors, San Diego Opera
San Diego YMCA, Former Board of Directors and Member, Planned Gifts Advisor’s Council
Former Vice President of the Isla Mar Home Owners Association
Former Member of the Board of Associates of the University of Richmond
Former Board of Directors of the Small Business Council of America
Former Chair of the Business Council of the Virginia Museum of Fine Arts
Former Member of the Board of Directors of the Virginia Museum of Fine Arts Foundation
Former Member of the Advisory Committee of the Virginia Opera
Former member of the Board of Directors of the American Heart Association, Virginia Affiliate
Former member of the Board of Directors of the Richmond Ballet
Former member of the Board of Directors of the Richmond Symphony
Former member of the Board of Directors of Willow Oaks Country Club
President of the Southampton Citizens Association in 1972, and from 1985 to 1987

Professional Activities:

Past Chair of the American College of Tax Counsel
Fellow of the American Bar Foundation
Fellow of the Virginia Law Foundation
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

Languages:

French

Louis A. Mezzullo

Partner - Rancho Santa Fe

lmezzullo@mckennalong.com
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PO Box 2329

6050 El Tordo

Rancho Santa Fe, CA 92067

TEL: 858.400.1303
FAX: 858.759.3014

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Experience

Louis Mezzullo’s principal areas of practice are Taxation, Estate and Business Succession Planning, and Employee Benefits. Mr. Mezzullo is a former member of the faculty of the University of Miami School of Law Graduate Program in Estate Planning. He was an adjunct professor of law at the University of Richmond Law School from 1978 until 2006, and was on the faculty at the University of San Diego School of Law in 2009. 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). In 2012, Mr. Mezzullo was elected to the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner.

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.

Recognition

Chambers USA Ranking - 2007 through 2012: Ranked 1 (Wealth Management, Western Regional, National)
The Best Lawyers in America® - Lawyer of the Year: 2012 (Employee Benefits (ERISA) Law - San Diego)
The Best Lawyers in America® - First Year Listed: 1989 - Most Recent Listing: 2012 (Employee Benefits (ERISA) Law, Tax Law, Trusts and Estates) (Woodward/White Publishers)
Best Lawyers in San Diego - Most Recent Listing: 2012 - Estate Planning, Tax
Martindale-Hubbell® AV Rating
Who’s Who in Emerging Leaders and Who’s Who in America (Marquis Who’s Who Publishers)
Who’s Who in American Law
Super Lawyers - Corporate Counsel - Most Recent Listing: 2009 (Tax)
San Diego Super Lawyers - Most Recent Listing: 2012 (Estate Planning & Probate)
Top 50 San Diego Super Lawyers - Most Recent Listing: 2012
The Daily Transcript: San Diego County Top Attorneys - Most Recent Listing: 2009 (Estate Planning & Probate)
SD Metro - Top Legal Minds in San Diego - Most Recent Listing: 2011 (Estate Planning, Tax)

Publications

"Preferred Equity Interests and Low Interest Rates," Probate Practice Reporter, Vol. 24, No. 8. August 2012.
"Business succession planning," Estate Planning Studies, July 2012.

“IRS Offers Filing and Penalty Relief for 2010 Estates; Basis Form Now Due Jan. 17; Extension to March Available for Estate Tax Returns” - September 14, 2011.
"IRS Guidance on Electing Out of the Estate Tax" - September 12, 2011.
"Portability: Is It Right For You?" - August 2, 2011.
"Estate, Gift and GST Tax Relief - Temporary Reprieve?" - January 19, 2011.
ACTEC Law Journal (Fall 2010), Roth IRAs: Time for a New Look.
11 U. RICH. L. REV. 233 (Winter 1977), The Taxation of Distributions from Qualified Employee Benefit Plans.
48 J. TAX. 115 (February 1978), Final ESOP Loan Regs Analyzed: Scope of exemption, use of proceeds, right of first refusal.
51 J. TAX. 158 (September 1979), Grantor Trusts: Current techniques permit the full realization of income tax savings.
6 THE VIRGINIA BAR ASSOCIATION JOURNAL, Vol. VI, Number 1, p. 19, (Winter 1980), A Brief Introduction to Qualified Employee Pension Plans.
THE VIRGINIA BAR ASSOCIATION JOURNAL, Vol. VII, Number 1, p. 13, (Winter 1981), Installment Sales Revision Act of 1980.
THE VIRGINIA BAR NEWS, Vol. 31, Number 4, The Impact of TEFRA on Employee Benefit Plans.
58 J. TAX. 140 (March 1983), working with TEFRA provisions that reduce plan contributions, benefits.
63 J. TAX. 76 (August 1985), using a spousal remainder trust to accumulate income, equalize estates.
15 ESTATE PLANNING 1 (Jan./Feb. 1988), income shifting after new kiddie tax Regs.
PROBATE NOTES, Vol. 14, No. 4 (Spring 1989), Planning for Distributions from Qualified Retirement Plans.
ESTATE PLANNING, Vol. 16, No. 3 (May/June 1989), TAMRA Bars Marital Deduction for Alien Spouses.
PROBATE & PROPERTY, Vol. 3, No. 3 (May/June 1989), The Basics of Retirement Plan Distributions.
UNIVERSITY OF RICHMOND LAW REVIEW, Vol. 24, No. 1 (Fall 1989), The Uniform Custodial Trust Act: An Alternative to Adult Guardianship.
TAXATION FOR ACCOUNTANTS, Vol. 44, No. 1 (January 1990), Safe Harbors for Valuation Freeze Arrangements Contain Planning Opportunities.
JOURNAL OF TAXATION, Vol. 74, No. 1 (January 1991), New Estate Freeze Rules Replacing 2036(c) Expand Planning Potential.
PROBATE & PROPERTY, Vol. 5, No. 3 (May/June 1991), A Guided Tour Through Chapter 14.
TRUSTS & ESTATES, Vol. 130, No. 7 (July 1991), Advice on Planning for Medicaid Qualification.
UNIVERSITY OF RICHMOND LAW REVIEW, Vol. 25, No. 4 (Summer 1991), The Virginia Limited Liability Company Act.
ELDER LAW ADVISORY, No. 6 (September 1991), Planning for Incapacity Under the Uniform Custodial Trust Act.
THE VIRGINIA BAR ASSOCIATION JOURNAL, Vol. XVII, No. 4 (Fall 1991), The Virginia Limited Liability Company: A State-of-the-Art Entity for the Business Planner.
ELDER LAW ADVISORY (November 1991), Planning for the Terminally Ill Person.
JOURNAL OF THE VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, Vol. 5, No. 3 (March 1992), The Virginia Limited Liability Company: A Precision Tool for Business Planning.
ELDER LAW ADVISORY, NO. 17 (August 1992), The New Virginia Health Care Decisions Act: A Model for the Future.
PROBATE & PROPERTY, Vol. 6, No. 6 (November/December 1992), Rollovers Become Easier-But at a Cost.
TAXATION FOR ACCOUNTANTS (January 1993), Limited Liability Companies: A New Business Form?
TAXATION FOR LAWYERS (March/April 1993), Limited Liability Companies: A New business Form?
JOURNAL OF TAXATION OF EMPLOYEE BENEFITS (May\June 1993), Qualified Plan Benefits and IRA Distributions Present Special Transfer Tax Problems.
PROBATE & PROPERTY (July/August 1993), The GST Tax: basic planning techniques.
TRUSTS & ESTATES (November 1993), Planning for Distributions from Qualified Retirement Plans.
TRUSTS & ESTATES (June 1994), Buy-Sell Agreements After Chapter 14.
ACTEC NOTES (Vol. 20, No. 2, Fall 1994) Choosing the Right Business Entity.
PROBATE & PROPERTY (March/April 1995), Using an IRA for Charitable Giving.
TAX MANAGEMENT REAL ESTATE JOURNAL (Vol. 11, No. 9, September 6, 1995), A Comparison of the Income Tax Treatment of Partnerships, Including LLCs, with C Corporations.
ESTATE PLANNING (Vol. 23, No. 1, January 1996), Guidelines for Choosing the Most Favorable Entity.
LIFE ASSOCIATION NEWS, THE NATIONAL ASSOCIATION OF LIFE UNDERWRITERS (June 1996), New Valuation Rules Affect Buy-Sell Agreements.
TAXATION OF EMPLOYEE BENEFITS (Vol. 4, No. 2, July/August 1996), Recent Letter Rulings Provide Post-Mortem Planning Opportunities for Retirement Benefits.
PROBATE & PROPERTY (November/December 1996), Qualified Retirement Plans: Frequently Asked Questions.
PROBATE & PROPERTY (March/April 1997), Federal Law Update for Estate Planners: Update on S Corporations.
JOURNAL OF TAXATION (January 1998), Intricacies of the TRA ’97 Family-Owned Business Exclusion - Will Intensive Planning Pay Off?
JOURNAL OF PASSTHROUGH ENTITIES (May-June 1998), Estate & Succession Planning.
PROBATE & PROPERTY (July/August 1998), New Regulations Improve Status of Trusts as Beneficiaries of Qualified Plans and IRAs.
TRUSTS & ESTATES (July 1998), Planning for Distributions from Qualified Retirement Plans.
JOURNAL OF PASSTHROUGH ENTITIES (January-February 1999), Estate & Succession Planning.
JOURNAL OF PASSTHROUGH ENTITIES (September-October 2000), Does the Church Case “Bless” Family Limited Partnerships and LLCs?
JOURNAL OF PASSTHROUGH ENTITIES (September-October 2001), Recent Valuation Cases Thwart IRS’ Attack on Family Limited Partnerships.
ACTEC JOURNAL (Spring 2002), EGTRRA Employee Benefit Changes.
JOURNAL OF PASSTHROUGH ENTITIES (January-February 2002), Recent Valuation Cases.
JOURNAL OF TAXATION (August 2002), Final Minimum Distribution Regulations.
JOURNAL OF TAXATION (July 2003), Is Strangi A Strange Result or a Blueprint for Future IRS Successes?
BUSINESS ENTITIES (March/April 2004), Estate of Stone: Successful Defense to An IRS § 2036(a) Attack.
JOURNAL OF TAXATION (July 2004), Kimbell v. Commissioner.
JOURNAL OF TAXATION (October 2004), Turner v. Commissioner.
PROBATE AND PROPERTY (March/April 2005), Final Regulations on the Definition of Fiduciary Income.
TRUSTS AND ESTATES (May 2005); The True Test.
TRUSTS AND ESTATES (November 2005), Strangi Question Remains.
Tax Management Memorandum (December 25, 2006), The Impact of Chapter 14 on Valuation.
ACTEC JOURNAL (Spring 2007), New Rules Govern Deferred Compensation.
ACTEC JOURNAL (Spring 2008), Family Partnerships.
Published Books:
ADVISING THE ELDERLY CLIENT, published by Clark Boardman Callaghan (September 1992, revised semi-annually).
VALUATION RULES UNDER CHAPTER 14, published by the American Bar Association, Section of Real Property, Probate and Trust Law (November 1995).
LIMITED LIABILITY COMPANIES IN VIRGINIA, published by the Virginia Law Foundation (December 1995, revised periodically).
ESTATE AND GIFT TAX ISSUES FOR EMPLOYEE BENEFIT PLANS, 378 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (1st Edition 1996).
AN ESTATE PLANNER’S GUIDE TO FAMILY BUSINESS ENTITIES, published by the American Bar Association, Section of Real Property, Probate and Trust Law (1st Edition 1998).
AN ESTATE PLANNER’S GUIDE TO LIFE INSURANCE, published by the American Bar Association, Section of Real Property, Probate and Trust Law (2000).
AN ESTATE PLANNER’S GUIDE TO BUY SELL AGREEMENTS, published by the American Bar Association, Section of Real Property, Probate and Trust Law (2001).
ESTATE AND GIFT TAX ISSUES FOR EMPLOYEE BENEFIT PLANS, 378 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (2nd Edition 2002).
AN ESTATE PLANNER’S GUIDE TO QUALIFIED RETIREMENT PLAN BENEFITS, published by the American Bar Association, Section of Real Property, Probate and Trust Law (3rd Edition 2002).
ESTATE PLANNING FOR OWNERS OF CLOSELY HELD BUSINESS INTERESTS, 809 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (2nd Edition 2002).
AN ESTATE PLANNER’S GUIDE TO FAMILY BUSINESS ENTITIES, published by the American Bar Association, Section of Real Property, Probate and Trust Law (2nd Edition 2003).
THE MIGRANT CLIENT: TAX, COMMUNITY PROPERTY, ETC., 803 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (2nd Edition 2004).
FAMILY LIMITED PARTNERSHIPS AND LIMITED LIABILITY COMPANIES, 812 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (1999 and 2nd Edition 2005).
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. (3rd Edition 2005).
VALUATION OF CORPORATE STOCK, 831 Tax Management Portfolio, published by the Bureau of National Affairs, Inc. (3rd Edition 2006).
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 2010).

Education

J.D., University of Richmond School of Law, Gold Medal Recipient for Best Student in Graduating Class, Phi Alpha Delta, Omicron Delta Kappa, 1976
M.A., University of Maryland, 1976
B.A., University of Maryland, with high honors, Phi Kappa Sigma, Phi Beta Kappa, 1967

Bar Admissions

California
Virginia

Seminars and Presentations:

December 2012, North County Estate Planning Council, Planning In Uncertain Times, San Diego, CA.
November 2012, ACTEC Southeast Regional Meeting, Planning In Uncertain Times, Williamsburg, VA.
October 2012, WealthCounsel Webinar on Ethics.
September 2012, ALI CLE Webinar on Business Succession Planning.
September 2012, ACTEC Hawaii Seminar, Lifetime Transfers, Incentive Trusts, Honolulu, HI.
September 2012, Colorado Bar Association, Planning for the Mobile Client, Denver, CO.
June 2012, Texas Bar Association, Business Succession Planning, San Antonio, TX.
Summer 2012: ACTEC Summer Meeting - Business Succession Planning - Colorado Springs, CO.
April 17, 2012: San Diego Estate Planning Council - Planning for the Mobile Client - San Diego, CA.
March 9, 2012: ACTEC Annual Meeting - Serving as an Expert Witness - Miami, FL.
January 17, 2012: Community Foundation of Sarasota County - Business Succession Planning - Sarasota, FL.
November 29 and 30, 2011: Oklahoma Medical Research Foundation - Business Succession Planning - Oklahoma City and Tulsa, OK.
October 28, 2011: The Southern California Forum - Business Succession Planning - Orange County, CA.
October 26, 2011: American Bar Association-American Law Institute (ALI-ABA) - Business Succession Planning -San Francisco, CA.
October 21, 2011: Tax Section Fall Meeting - Rollovers: Ethics for Estate Planners - Denver, CO.
October 4, 2011: Cincinnati Estate Planning Council - Incentive Trusts.
September 8, 2011: ACTEC - Teleconference - IRS Guidance on Carryover Basis.
August 18, 2011: American Bar Association Section of Real Property, Trust and Estate Law - Teleconference - Buy-Sell Agreements.
August 12, 2011: Family Limited Partnerships - ACTEC Rocky Mountain Regional Meeting - Santa Fe, NM.
August 10, 2011: Special Valuation Rules of Chapter 14 of the Internal Revenue Code - Continuing Professional Education for Estate Tax Attorneys of the IRS - Tampa, FL.
June 1, 2011: Planning Under the 2010 Tax Act and Beyond - YMCA of San Diego County Fifth Annual Estates & Business Planning Seminar for Professionals.
May 16, 2011: Estate Planners Day - Queens University of Charlotte.
May 10, 2011: 2010 Tax Act - Healthy, Wealthy and Wise Seminar - Rancho Santa Fe, CA.
March 15, 2011: 2010 Tax Relief Act - San Diego Estate Planning Council.
March 10 and 11, 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.
January 21, 2011: Valuation Rules Under Section 2701 - American Bar Association Section of Taxation - Mid-Year Meeting - Boca Raton, FL.
Week of January 10, 2011: Special Valuation Rules under Section 2701, Planning for Lifetime Transfers, and a Special Session of Lifetime Planning Techniques - Heckerling Institute on Estate Planning - Sponsored by the University of Miami in Orlando, FL.
November 17, 2011: ALI-ABA Course of Study, Planning Techniques for Large Estates, Business Succession Planning, Recent Valuation Developments, San Francisco, CA.
May 19, 2010: YMCA of San Diego Professional Seminar, FLPs.
May 7, 2010: San Diego County Bar Association Sections of Taxation and Estates and Trusts, Temporary Repeal of the Estate and GST Taxes.
March 13 and 14, 2010: ACTEC Annual Meeting. Roth IRAs.
January 25 and 27, 2010: Presentations regarding Buy-Sell Agreements, Choice of Entity, and Business Succession Planning - Heckerling Institute on Estate Planning - Orlando, FL.
January 14, 2010: Family Limited Partnerships - Sacramento Estate Planning Seminar.
July 11, 2009: The Financial Advisors Radio Series: Advanced Estate Planning Discussion - KOGO News Radio 600 - San Diego - Listen to Interview.
March 11, 2009: Fiduciary Ethics - American Bankers Association Wealth Management and Trust Conference - San Francisco.
January 21, 2009: Business Succession Planning, Buy-Sell Agreements, and Family Limited Partnerships - San Francisco Estate Planning Council.
January 20, 2009: Estate Planning after the Election - American Society of CPAs Personal and Financial Conference - San Diego.
January 15, 2009: Post Mortem Planning for IRAs and Qualified Retirement Plan Benefits - Heckerling Institute on Estate Planning - Orlando, FL.
January 13, 2009: Final Regulations Dealing with Tax Return Preparer Penalties - Heckerling Institute on Estate Planning - Orlando, FL.
January 9, 2009: Buy-Sell Agreements - American Bar Association Meeting - New Orleans.
July 31 and September 3, 2008: Update: Estate Planning - Taxes and the 2008 Election (Co-Presentation with Merrill Lynch). San Diego, CA.
November 7, 2007: Business Succession Planning (Co-Presentation with Merrill Lynch). San Diego, CA.
September 2007: Business Succession Planning - Jerry Kasner Estate Planning Symposium - Santa Clara University.
August 3 and 5, 2007 - Buy-Sell Agreements and on Planning for Distributions from Qualified Retirement Plans and IRAs - Western Region meeting of the American Trust and Estate Counsel - Anchorage, Alaska.
March 23, 2007 - Buy-Sell Agreements - California Bar Section of Taxation - San Francisco, CA.
March 20, 2007 - Generation Skipping Transfer Taxation - San Diego Young Lawyers.
January 8 and 10, 2007 - Recent Developments Panelist - Heckerling Estate Planning Institute - University of Miami - Orlando, FL.
November 2006 - Remuneration of Ex-Pat Managers of Multi-National Companies - 40th PRAC Conference - San Diego, CA.
February 28, 2006: Providing Fiduciary Services in Uncertain Times: Business Succession Planning. Atlanta, GA.
February 3, 2006: ABA Tax Section: Update on Family Partnerships. San Diego, CA.
January 27, 2006: Association of Corporate Counsel Round Table: Estate Planning Issues. San Diego, CA.
January 13, 2006: Heckerling Estate Planning Institute: The Wrap-Up Presentation. Miami, FL.
November 21, 2005: Louis Susmann Annual Estate Planning Program: Planning for the Future in Light of Estate Tax Reform or Repeal. Chicago, IL.
November 11, 2005: William & Mary Tax Conference: Planning for Liquidity for the Real Estate Entrepreneur. Williamsburg, VA.
November 6, 2005: The Pinnacle Forum: Planning for the Future in Light of Estate Tax Reform or Repeal, and Recent Cases Affecting Family Limited Partnerships. Napa, CA.
November 4, 2005: University of Texas Tax Conference: Recent Cases Affecting Family Limited Partnerships. Austin, TX.
October 26, 2005: Rochester, NY, Estate Planning Conference: Family Limited Partnerships, Choice of Business Entity for Estate Planning Purposes, and Buy-Sell Agreements for Closely Held Corporations. Rochester, NY.
October 17, 2005: Virginia Society of CPAs Conference: Buy-Sell Agreements and Related Tax Issues for Closely Held Businesses. Richmond, VA.
October 7, 2005: Duke University Estate Planning Conference: Planning for Liquidity for Family Owned Business. Durham, NC.
September 27, 2005: Northern Virginia Estate Planning Council: Planning for the Future in Light of Estate Tax Reform or Repeal. Tysons Corner, VA.
September 16 and 17, 2005: Presentations at the Tax Section and Real Property, Probate and Trust Law Joint CLE meeting: Recent Cases Affecting Family Limited Partnerships and LLCs, and Buy-Sell Agreements and Related Topics for Closely Held Businesses. San Francisco, CA.
August 24, 2005: Moderated and was a speaker in connection with the Annual Institute on Limited Liability Entities. Richmond, VA.
June 24, 2005: Participated on panel at the Summer Meeting of the American College of Trust and Estate Counsel: Circular 230. Chicago, IL.
June 17, 2005: Bank of America Private Bank, 21st Annual Attorney Seminar: Ethical Issues in Estate Planning; Buy-Sell Agreements and Business Succession Planning; Income Tax Issues when Forming and Dissolving Family Limited Partnerships and Limited Liability Companies; Choice of Entity for Estate Planning Purposes. Kansas City, MO.
June 9, 2005: Virginia Society of CPAs, Financial Planning Forum: Business Succession Planning. Richmond, VA.
May 20, 2005: American Bar Association Tax Section, Chair panel on Circular 230. Washington, D.C.
May 13, 2005: Great Lakes Federal Tax Conference: Generation Skipping Transfer Tax Planning and Installment Sales to Grantor Trusts. Cleveland, OH.
May 4, 2005: Delaware Estate Planning Council: Choice of Entity for Estate Planning Purposes. Wilmington, DE.
May 2, 2005: Atlanta Bar and Atlanta CPA Society: Business Succession Planning and Circular 230. Atlanta, GA.
March 8-11, 2005: Taught 12-hour course on special valuation rules under Chapter 14 for the University of Miami School of Law Graduate Program in Estate Planning. Miami, FL.
February 24, 2005: American College of Trust and Estate Counsel: Post Mortem Planning for Pass-Through Entities. Orlando, FL.
February 18, 2005: Cincinnati Bar Association: Choice of Business Entity and Will Drafting. Cincinnati, OH.
February 10, 2005: Virginia Continuing Legal Education teleconference: Family Limited Partnerships and LLCs.
January 20-23, 2005: ABA Section of Taxation: Update on Family Limited Partnerships and LLCs and Final Amendments to Circular 230. San Diego, CA.
January 10-14, 2005: University of Miami Heckerling Estate Planning Institute: Family Limited Partnerships and Limited Liability Companies and the closing session (the Wrap Up). Miami, FL.
November 19, 2004: Peninsula Chapter of the California Society of CPAs Annual Estate Planning Symposium: Various estate planning topics (all day presentation). Palo Alto, CA.
October 28-29, 2004: Georgetown University and Trusts & Estates Wealth Management Summit: Family Limited Partnerships and Valuation Issues. Washington, D.C.
October 24-26, 2004: Taught a two day course for KPMG: Business Succession Planning. Atlanta, GA.
October 6-8, 2004: Notre Dame Tax and Estate Planning Conference: Buy-Sell Agreements and Will Drafting. South Bend, IN.
October 2, 2004: Spoke at the fall joint CLE meeting sponsored by the ABA Sections of Taxation and Real Property, Probate and Trust Law: FLP Valuation cases. Boston, MA.
September 23, 2004: Participated on panel on various issues affecting high net worth individuals. Baltimore, MD.
August 25, 2004: Moderated and was a speaker in connection the Annual Institute on Limited Liability Entities. Richmond, VA.
August 11, 2004: Spoke at Sagemark: Transferring Assets Out of the Transfer Tax Base. Newport Beach, CA.
July 21 and 22, 2004: Spoke at the ALI-ABA Program on Estate Planning for the Family Owned Business: Buy-Sell Agreements. Santa Fe, NM.
June 2004: Bank of America Private Bank 20th Annual Attorney Seminar: Ethical Issues in Estate Planning; Update on Life Insurance; Installment Sales to Grantor Trusts; Update on FLPs. Kansas City, MO.
June 2004: American Federal Tax Institute: Update on FLPs. Birmingham, AL.
April 2004: University of North Carolina, J. Nelson Young Tax Institute: Planning for Distributions of Qualified Retirement Plans and IRAs. Chapel Hill, NC.
April 2004: SunCoast Estate Planning Council: Installment Sales to Grantor Trusts. St. Petersburg, FL.
March 2004: The National Law Foundation: Update on FLPs; Business Succession Planning; Income Tax Issues When Forming and Dissolving Partnerships. Las Vegas, NV.
March 2004: Connecticut Bar Association: Special Valuation Rules; Business Succession Planning; Update on FLPs. New Haven, CT.
February 2004: Richmond Estate Planning Council: FLPs: Is There Life After Strangi. Richmond, VA.
January 2004: ABA Section of Taxation Mid Winter Meeting: Recent Cases Affecting FLPs. Orlando, FL.
January 2004: National Estate Planning Teleconference Network: Update on FLPs.
November 2003: Washington State Bar and Seattle Estate Planning Council Estate Planning Institute: Incentive Trusts. Seattle, WA.
November 2003: Washington State American College of Trust and Estate Counsel: Update on FLPs. Seattle, WA.
November 2003: New York University Federal Tax Institute: Business Succession Planning. San Francisco, CA.
November 2003: Security National Bank: Update on FLPS; Business Succession Planning. Sioux Falls, IO.
September 2003: Baltimore Estate Planning Council: Update on Life Insurance. Baltimore, MD.
September 2003: Notre Dame Tax and Estate Planning Institute: Incentive Trusts; Income Tax Issues When Forming and Dissolving FLPs. South Bend, IN.
September 2003: ABA Sections of Taxation and Real Property, Probate and Trust Law Fall CLE Joint Meeting: Forming and Operating LLCs. Chicago, IL.
August 2003: Virginia CLE: Limited Liability Institute: Recent Developments Affecting Family Limited Partnerships and LLCs. Richmond, VA.
July 2003: ALI-ABA: Estate Planning for the Family Owned Business: Buy-Sell Agreements. Boston, MA.
June 2003: Connecticut Bar Association Annual Meeting: Recent Cases Affecting FLPs and LLCs. New Haven, CT.
April 2003: ABA Real Property, Probate and Trust Law Section CLE Symposium: Recent Cases Affecting Family Limited Partnerships; Life Insurance Planning; Planning for Distribution from IRAs and Qualified Retirement Plans. New York, NY.
March 2003: American College of Trust and Estate Council: Incentive Trusts. Puerto Rico.
January 2003: ABA Section of Taxation: Recent Valuation Cases; Buy-Sell Agreements. San Antonio, TX.
January 2003: Southwest Florida Estate Planning Council: Final Minimum Distribution Rules. Sarasota, FL.
January 2003: Heckerling Estate Planning Institute: Final Minimum Distribution Rules; Putting It All Together. Miami, FL.
December 2002: William and Mary Tax Conference: Final Minimum Distribution Rules. Williamsburg, VA.
December 2002: Tennessee Federal Tax Conference: Recent Developments Affecting Family Limited Partnerships and LLCs. Nashville, TN.
November 2002: Pennsylvania State Bar: Final Minimum Distribution Rules; Choice of Entity. Philadelphia, PA.
November 2002: San Francisco Jewish Foundation: Family Limited Partnerships. San Francisco, CA.
October 2002: ABA Real Property, Probate and Trust Law Section: Final Minimum Distribution Rules; Teleconference.
October 2002: American College of Trust and Estate College: Final Minimum Distribution Rules. Tucson, AZ.
October 2002: Southern Alabama Estate Planning Council: Recent Valuation Cases; Final Minimum Distribution Rules. Mobile, AL.
September 2002: Financial Planning Association, Success Forum: Choice of Entity; Planning After EGTRRA. New Orleans, LA.
August 2002: Virginia Bar Association: Limited Liability; Family Limited Partnerships and LLCs. Richmond, VA.
August 2002: American Law Institute, American Bar Association: Estate Planning for the Family Owned Business; Buy-Sell Agreements. San Diego, CA.
May 2002: ABA Section of Taxation: Minimum Distribution Rules. Washington, D.C.
May 2002: South Palm Beach County Jewish Community Foundation: Minimum Distribution Rules. Boca Raton, FL.
April 2002: Virginia CLE Advanced Estate Planning and Administration: Business Succession Planning. Irvington, VA.
April 2002: ABA Real Property, Probate and Trust Law: Minimum Distribution Rules. San Francisco, CA.
April 2002: Scripps Foundation: Minimum Distribution Rules, Valuation Issues, Life Insurance Planning. San Diego, CA.
April 2002: Texas State Bar: Advanced Planning Techniques. Santa Fe, NM.
March 2002: National Law Foundation: Planning After EGTRRA, Life Insurance Planning, Family Limited Partnerships and LLCs. Las Vegas, NV.
January 2002: ABA Tax Section: Recent Valuation Cases. New Orleans, LA.
January 2002: Philip E. Heckerling Institute on Estate Planning: Business Succession Planning. Miami, FL.
November 2001: National Association of Elder Law Attorneys: Minimum Distribution Rules. St. Louis, MO.
October 2001: Oklahoma State Bar: Insurance; Buy-Sell Agreements; Planning After EGTRRA; Distribution Rules; FLPs. Oklahoma City, OK.
October 2001: National Law Foundation: Distributions, Life Insurance, FLPS. Orlando, FL.
October 2001: ACTEC: Planning After EGTRRA. Washington, D.C.
October 2001: Illinois State Bar: Planning After EGTRRA. Chicago, IL.
October 2001: Tidewater Financial Planners: EGTRRA; Family Limited Partnerships. Norfolk, VA.
September 2001: ACTEC Southeastern Regional: EGTRRA; Minimum Distributions; Planning After EGTRRA. Pine Hurst, NC.
September 2001: Notre Dame: Choice of Entity. South Bend, IN.
September 2001: Southern California Tax Forum: Choice of Entity, Distributions. San Diego, CA.
July 2001: Georgia Society of CPAs: Choice of Entity, FLPs. Brasstown, GA.
July 2001: ALI-ABA: Choice of Entity. Boston, MA.
May 2001: International Academy of Estate and Trust Law: Liability of Trustees. San Francisco, CA.
May 2001: ABA Section of Taxation: New Required Minimum Distribution Rules. Washington, D.C.
May 2001: Cleveland Estate Planning Council: Buy-Sell Agreements. Cleveland, OH.
May 2001: N.Y.U. Conference on Federal Taxation of Real Estate Transactions: Family Limited Partnerships. New York, NY.
May 2001: University of Richmond Estate Planning Seminar: New Required Minimum Distribution Rules. Richmond, VA.
April 2001: RPPT: New Required Minimum Distribution Rules. Pentagon City, VA.
April 2001: MICPEL: New Required Minimum Distribution Rules. Baltimore, MD.
March 2001: National Law Foundation: Valuation Issues Involving FLPs and FLLC: Recent Developments; New Required Minimum Distribution Rules. Las Vegas, NV.
January 2001: Washington, D.C. Bar Association: Retirement Plan Distributions. Washington, D.C.
October 2000: National Law Foundation: Valuation Issues, Family Limited Partnerships and LLCs, Choice of Entity, Planning for Distributions from Qualified Plans and IRAs and Generation Skipping Transfers. Orlando, FL.
August 2000: Prudential Insurance: Family Limited Partnerships—How They Function and Work with ILITS. Chicago, IL.
August 2000: New York State Bar Elder Law Section: Planning for Qualified Retirement Plan Benefits and IRAs. Napa Valley, CA.
August 2000: ALI-ABA: Choice of Family Business Entity for Estate Planning Purposes. San Francisco, CA.
July 2000: ABA Annual Meeting: Update on Employee Benefits; Hot Topics. New York, NY.
June 2000: Fratcher Symposium: Planning for Distributions from Qualified Retirement Plans and IRAs. Columbia, MO.
June 2000: Georgia Federal Tax Conference: Planning for Distributions from Qualified Retirement Plans and IRAs. Atlanta, GA.
May 2000: Northeast Florida Estate Planning Council: Planning for Distributions from Qualified Retirement Plans and IRAs. Jacksonville, FL.
May 2000: ABA Tax Section: Update on Family Limited Partnerships. Washington, D.C.
April 2000: Attorneys for Family Held Enterprises: Family Limited Partnerships and LLCs. Reston, VA.
March 2000: National Law Foundation: Life Insurance; Generation Skipping Transfers; Choice of Entity; and Family Limited Partnerships and LLCs. Las Vegas, NV.
February 2000: ACTEC: Multidisciplinary Practices. Scottsdale, AZ.
January 2000: ABA Tax Section: Installment Sales to Grantor Trusts. San Diego, CA.
January 2000: University of Miami Estate Planning Institute: Choice of Entity for Estate Planning Purposes. Miami, FL.
December 1999: William & Mary Tax Conference: Planning for Distributions from Qualified Retirement Plans. Williamsburg, VA.