Juris Doctor: Arizona State University College of Law, 1998 Editor, Law Journal 1996-1998
MBA: University of Phoenix, 1995 (Summa Cum Laude)
BS Finance: Arizona State University, 1987
Post Doctorate Education
Estate Planning In Depth, American Legal Institute-American Bar Association, 2003
Advanced Studies for Wealth Transfer and Wealth Design, The Esperti-Peterson Institute, 2002
The Esperti-Peterson Advanced Studies and ALI-ABA Estate Planning In-Depth programs are in-depth explorations of the specific estate planning needs and wealth transfer problems facing clients with a net worth of $3 million to $25 million, and the techniques used to solve those problems.
Whitney L. Sorrell advises individuals, families, and businesses on legal matters relating to estate planning, business transactions, trust administration and probate, IRS audits, appeals, and tax court matters, as well as income and estate tax planning. Prior to practicing law, Whitney worked five years for the United States Treasury, Internal Revenue Service as a revenue agent in the Phoenix District Office.
Whitney became a certified public accountant (CPA) in 1993; is a frequent author of estate planning and tax articles published in various journals; and is a national presenter on tax, business, and estate planning topics.
Principles of Fiduciary Income Tax: General Elements Governing the Taxation of Trusts and Estates for Non-Tax Lawyers - WealthCounsel Symposium, Boston, MA, July 2019
Introduction to Advanced Estate Planning: Asset Protection Primer - WealthCounsel Arizona Forum, May 2019
Business Acquisitions: Drafting Asset Purchase Agreements - WealthCounsel, Webinar, April 2019
Introduction to Advanced Estate Planning: Selected Issues Concerning Family Limited Partnerships and Limited Liability Companies - WealthCounsel, Webinar, March 2019
Introduction to Advanced Estate Planning: Qualified Personal Residence Trusts (QPRTs) - WealthCounsel, Webinar, November 2018
Advanced Tax Issues for Limited Liability Companies - National Business Institute, Phoenix, Arizona, August 2017
Business Succession Planning - WealthCounsel Symposium, Los Angeles, California, October 2016
Partnership Tax 301 - Important Partnership Tax Concepts - Arizona Forum of WealthCounsel, Prescott, Arizona, June 2016
Amending an Irrevocable Trust: The Do's and Don'ts of Decanting WealthCounsel Quarterly, July 15, 2017
IRC §754 Elections and Basis Adjustments Under IRC §734 and §743 - WealthCounsel Quarterly, October 1, 2016
Arizona Hits Sharper Image With A Use Tax On Mail Order Catalogs: Is This Constitutional? - The Journal of Arizona Taxation, December, 1997
The Department Tightens the Noose on Tax Exemptions to Prime Contractors. - The Journal of Arizona Taxation, September, 1997
State Taxation of Cable Television: Uncharted Territory. - The Journal of Arizona Taxation, August, 1997
Can Federal Preemption Invalidate a Tax on Shareholders of an S-Corporation Engaged in Business Solely on the Reservation? - The Journal of Arizona Taxation, July, 1997
The Board of Tax Appeals Announces an Expansive Definition of Gross Receipts for Contractors: Is It Equitable? - The Journal of Arizona Taxation, January, 1997