Estate Planning and Tax Attorney

Joe Petrucelli

Curriculum Vitae

Mr. Petrucelli earned his Juris Doctor at California Western School of Law in San Diego and his LL.M. in taxation at the University of San Diego School of Law. Mr. Petrucelli was admitted to the State Bar of California in June 1997.

Since joining the bar, Mr. Petrucelli has provided legal counseling to individuals, start-up companies and emerging companies from several countries on a wide variety of tax and business issues. Among the legal issues upon which he has advised are choice of business entity, exit strategies, tax free split offs, business sales and the use of captive insurance companies. Mr. Petrucelli enjoys working with entrepreneurial individuals and families. Mr. Petrucelli’s breadth of experience provides him with the ability to quickly understand client needs, identify important issues and develop efficient solutions for a client’s problems.

In the estate planning arena, Mr. Petrucelli has been U.S. tax counsel for Anglo Irish Trust, Ltd. (Isle of Man). Mr. Petrucelli has acted as corporate and family general counsel to many corporations, family foundations and wealthy families while completing more than $2 billion in estate planning. Other professionals often ask him to render opinions in complex tax and estate planning matters.

Outside of his practice, Mr. Petrucelli has been interviewed by several publications including the Wall Street Journal and Financial Advisor magazine. He has also contributed editorial advice in several books including Asset Protection Concepts and Strategies by Jay Adkisson and Chris Riser and books about captive insurance companies and equity indexed annuities all of which have been published on a national basis.

Also, he has acted as an adjunct professor of federal income tax and business law at California State University San Marcos, acting as a guest lecturer at Point Loma Nazarene University in San Diego, and as an invited lecturer in the areas of tax and estate planning topics by various professional education organizations, and bar associations including the San Diego County Bar Association and the La Jolla Bar Association, the faculty and staff of the California State University System and several private financial planning organizations.

Selected Presentations

Trusts, Asset Protection and Limitations
The California Association of Judgment Professionals, November 2009

Tax Issues in Distress Situations
Wealth Expo 2008, November 2008

Asset Protection Workshop
The Southern California Tax and Estate Planning Forum, October 2007

Deferred Compensation Strategies using Employee Leasing

Planning Forum, San Diego, June 2006

Eight Private Annuity Strategies
Planning Forum, San Marcos, April 2006

Tax Practice after the JOBS Act
Bellagio Resort, Las Vegas, September 2005

Private Annuities

Lee Mathers in-house presentation, July 2005

Private Annuities, ESOPs and ERISA Protected Plans: The New Tools of Integrated Planning
Irvine Marriott, August 2004

Current Directions in Integrated Estate Planning: Including Private Annuities

For the La Jolla Bar Association, 2003

How to Keep Assets During Life and Avoid Estate Tax at Death by Using Private Annuities and Other Advanced Techniques
For the National Business Institute, 2003

Religious Corporations Issues in California,
For Lorman Educational Seminars, 2003

Integrated Estate Planning and Private Annuities,
For the Southern California Estate Planning Forum, 2003

Limited Liability Companies in California,
For the National Business Institute, 2000

Attorneys as IRS Audit Targets,
Before the San Diego County Bar Association, 1998

Estate Planning 101,
Before the faculty and staff of California State University San Marcos, 1998

Education

  • JD from California Western School of Law, June 1996
  • M. (Taxation) University of San Diego School of Law, August 1997

Bar Admission

  • Admitted to the California Bar: June
  • Admitted to practice before all State Courts, The Federal District Court for the Southern District of California and the US Tax