Louis A. Mezzullo, a partner at Luce, Forward, Hamilton & Scripps LLP, recently published a new book on estate planning for family businesses titled An Estate Planner’s Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Third Edition. This completely updated edition provides a thorough and timely framework for selecting the most appropriate means of transferring wealth through the establishment of a business entity, including S corporations, C corporations, partnerships and LLCs.
As with the other books in Mezzullo’s popular series, An Estate Planner’s Guide to Family Business Entities explains complex information in a logical, user-friendly style. Updated to reflect recent significant changes in the area, it gives lawyers and financial planners the necessary background to accurately advise clients on their choice of entity options. Mezzullo discusses the different techniques available for most effectively planning the transfer of a client’s wealth, including trusts, S corporations, C corporations, partnerships and LLCs. To guide the selection of the most appropriate entity to meet a client’s objectives, he offers a thorough comparison of the advantages, disadvantages and restrictions of each type of entity.
Mezzullo, based primarily out of Luce Forward’s Rancho Santa Fe office, is one of the nation’s leading attorneys in Estate and Business Succession Planning and is part of the Firm’s Family Wealth & Exempt Organizations practice group. He currently serves as a Fellow and Vice-President of the American College of Trust and Estate Counsel, is past Chair of the American College of Tax Counsel, is a Fellow of the American Bar and Virginia Law Foundations, is Charter Fellow of the American College of Employee Benefits Counsel, and is Academician and Vice President of the International Academy of Estate and Trust Law.
Additional books written by Mezzullo as part of his An Estate Planner’s Guide to... series include Buy-Sell Agreements for the Closely Held Business, Qualified Retirement Plan Benefits and Life Insurance. All books are published by the American Bar Association (ABA) and can be purchased through www.abanet.org or www.amazon.com.