Lou A. Mezzullo

External publications

• 'An Estate Planner's Guide to Buy-Sell Agreements for the Closely Held Business,' American Bar Association, Section of Real Property, Probate and Trust Law (4th Edition 2024)

• 'Connelly v. U.S.: Its Affect on Buy-Sell Agreements,' TI Trust - October 8, 2024, authored

• 'Naming a Trust as Beneficiary Under the Minimum Distribution Requirements,' Notified - August 6, 2024, authored

• 'An Estate Planner's Guide to Qualified Retirement Plan Benefits,' American Bar Association, Section of Real Property, Trust and Estate Law (6th Edition 2023)

• '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,' 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,' 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, 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,' 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,' 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,' 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,' 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)