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Louis A. Mezzullo

Louis A. Mezzullo graduated from the University of Maryland (B.A., with high honors, 1967, M.A., 1976) and the University of Richmond (J.D., 1976) Phi Beta Kappa, Omicron Delta Kappa, Phi Alpha Delta. He was admitted to the Virginia Bar in 1976. Mr. Mezzullo has served as an Adjunct Professor of Law at the T.C. Williams School of Law, University of Richmond, in Richmond, VA, and as a lecturer for the Continuing Legal Education Committee of the Virginia Bar Foundation. Mr. Mezzullo is a partner at the Rancho Santa Fe, California, office of Luce, Forward, Hamilton & Scripps LLP, practicing in the areas of trusts, estates and estate planning; fiduciary litigation; employee benefits and executive compensation; and taxation. 

Author:  An Estate Planner's Guide to Qualified Retirement Plan Benefits (Third Edition, 2002), An Estate Planner’s Guide to Buy-Sell Agreements For Closely Held Businesses (2001), An Estate Planner’s Guide to Life Insurance (2000), An Estate Planner's Guide to Family Business Entities (1998), and Valuation Rules Under Chapter 14 (1995), all published by the American Bar Association Section of Real Property, Probate and Trust Law; co-authored Advising the Elderly Client, published by Clark Boardman Callaghan (September 1992); authored Estate Planning for Owners of Closely Held Businesses, (2002) 809 Tax Management Portfolio Series, Family Limited Partnerships and Limited Liability Companies, (1998) 812 Tax Management Portfolio Series, and Estate and Gift Tax Issues for Employee Benefit Plans, (2002) 378 Tax Management Portfolio Series, all published by the Bureau of National Affairs, Inc.; editor and co-author of Limited Liability Companies in Virginia, published by the Virginia Law Foundation (December 1995); and numerous articles on the subjects of Taxation, Estate Planning and Employee Benefits for the Journal of Taxation, the University of Richmond Law Review, the Virginia Bar Association Journal, Estate Planning, ACTEC Notes, Probate & Property, Taxation for Accountants, Taxation for Lawyers, Taxation of Employee Benefits, Journal of Passthrough Entities, and Trusts & Estates. 

Member: Richmond, Virginia; Virginia Bar Association (former chair of its Section on Taxation); Virginia State Bar; and American Bar Association, former member of Council and current chair of the Business Planning Subcommittee of the Estate and Gift Taxes Committee of the ABA Section of Taxation, and Past Chair of the ABA Section of Real Property, Probate and Trust Law; member and former chair of the University of Richmond Estate Planning Advisory Council; member and former President of the Trust Administrator's Council of Richmond; former co-director of the William and Mary Tax Conference Advisory Council; former member of the Editorial Boards of Trusts & Estates magazine and the Journal of Passthrough Entities; former editor of the American College of Trust and Estate Counsel Journal and Vice Chair of the American College of Trust and Estates Counsel; a Fellow of the American Bar Foundation; a Fellow of the Virginia Law Foundation; a Fellow and former Regent of the American College of Trust and Estate Counsel, former chair of its Employee Benefits in Estate Planning and Elder Law Committees and incoming chair of its business planning committee; an Academician and Vice President of the International Academy of Estate and Trust Law.