Whitney Sorrell, Esq. - JD, CPA, MBA

Education

LLM Tax, Boston University School of Law, 2021

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. In 2019, WealthCounsel presented Whitney with the Scholarship Award for leadership in researching and teaching estate planning lawyers across the nation on sophisticated estate tax planning techniques.

Speaking Enagagements

Advanced Taxation of LLC's: WealthCounsel, Webinar, February 2021

Qualified Opportunity Zones: A Brief for the Estate Planner: WealthCounsel, Webinar, August 2020

Taxation of Partnerships and Buy Sell Agreements: Overview of Partnership Taxation and Buy Sell Agreements followed by Analysis Comparing Federal Tax Treatment of Partnerships, S-Corporations, and C-Corporations, WealthCounsel, Webinar, July 2020

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

Published Writings

Birth of a "Disguised Distribution." WealthCounsel Quarterly, May 2021

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