Our Attorneys

ESTATE AND BUSINESS PLANNING ATTORNEY

Dan Hulsizer

Dan Hulsizer represents closely held companies and the families that own them, in coordinating their corporate and business planning, tax planning, and estate planning.

Dan also represents non-profit organizations in entity formation, applying for tax-exempt status recognition, and ongoing tax compliance matters and advises clients in probate and trust administration. The Gonzaga University law school graduate is a member of the American Institute of Certified Public Accountants; Arizona Society of Certified Public Accountants; State Bar of Arizona's Tax Law, Probate and Trust, and Business Law sections; and Central Arizona Estate Planning Council.

Business Planning and Transactions

Dan's practice also emphasizes coordinated business planning, seeking to ensure that his clients' closely held businesses are properly organized, minimize tax liability, and support the owners' personal planning objectives, and is involved in many client business transactions. In pursing those objectives, Dan serves as general counsel for many of his business clients, providing advice in the following areas:

Entity formation (S corporations, LLCs, taxpayer status)
Management structure and operating agreements
Adequacy of capitalization
Mergers and acquisitions
Employment agreements (e.g., non-disclosure and non-compete covenants)
Retirement plans and pensions, including 401(k) and defined benefit plans

Recent matters include:

Assisted in many business transactions from $5 million up involving ownership redemptions, cross purchase agreements, and M&A transactions (asset and ownership interest sales)
Assisted an aerospace manufacturer in a sale to a private equity firm with an aggregate price of $200 million
Assisted in complex real estate development agreements

Estate Planning

In helping clients achieve their estate planning objectives, Dan offers experience in a wide variety of situation-specific planning strategies, including:

Revocable living trust
Irrevocable trust
Irrevocable IRA trust
Irrevocable life insurance trust
Grantor retained annuity trust (GRAT)
Grantor retained unitrust (GRUT)
Qualified personal residence trust (QPRT)
Intentionally defective grantor trust (IDGT)
Gun trust
Dynasty trust
Family limited partnership (FLP)
Single asset LLC
Single purpose LLC

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Practice Areas

Business Law
- Entity Formation
Estate Planning, Tax and Probate
- Estate and Tax Planning
- Probate and Trust Administration

Court Admissions

Arizona, 2004
U.S. District Court, District of Arizona, 2004
U.S. Tax Court, 2004
New York State Unified Court, 2003

Education

J.D., Gonzaga University, 2002: CALI (Estate & Gift Tax), 2001: Associate Editor, Gonzaga Journal of International Law, 2001-2002
Visiting Student, Hofstra University School of Law, Spring 2002
B.A., Whitworth University, 1989

Honors and Awards
Arizona’s Finest Lawyers, 2014
Professional Associations and Memberships
State Bar of Arizona: Tax Law Section; Probate and Trust Section; Business Law Section
Central Arizona Estate Planning Council: Member, 2005-present; Membership Chair, 2015-2019; Member, Board of Directors, 2016-2019
American Institute of Certified Public Accountants
Arizona Society of Certified Public Accountants
Board Memberships
Whitworth Foundation: Board Member, 2015–present
Gonzaga University Law School: Board of Advisors, 2015-present
Gonzaga University Law School Foundation: Board Member, 2017-present; Chairman, 2020–present

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