Justin T. Mannino

Partner Justin Mannino represents individuals and businesses in the areas of federal, state and local taxation; multigenerational estate planning; numerous business and corporate governance and ownership matters; successions; and trusts.

Justin works with individuals and families to prepare estate plans and implement wills, powers of attorney and to establish trust instruments [grantor trusts, multigenerational trusts, and grantor retained annuity trusts (GRATs)]. He also advises clients regarding the structure of multi-generational wealth conservation plans to effectively access the exemptions for the gift, estate, and generation-skipping transfer taxes and to transfer intra-family wealth with minimal transfer tax cost and without disruption of business operations. He also handles will contests and disputes, the implementation of wealth conservation plans, and the administration of estates and trusts. Justin offers advice to executors in executing his or her duties as administrator and properly administering complex estates. Justin frequently presents at CLE seminars on the topics of estate planning, successions and federal taxation. Justin is a member of the Baton Rouge Estate and Business Planning Council.

Mr. Mannino regularly advises clients concerning business and personal financial transactions, including developing the tax structure for sales, mergers or acquisitions of businesses, and drafting buy-sell agreements, asset or stock purchase agreements, operating agreements, or other corporate governance instruments. He provides business planning for closely-held corporations, and provides tax advice for matters from formation to liquidation.

Justin is ranked by his peers among the Best Lawyers in America “Ones to Watch” and Louisiana Super Lawyers “Rising Stars”. Justin was a member of the Louisiana State Bar Association Leadership Class of 2016-2017. He is an active member of both the LSBA and the Baton Rouge Bar Association. Justin has been a member of the LSBA Ethics Committee since 2017.

Justin received his J.D./D.C.L., cum laude, from Louisiana State University Paul M. Hebert Law Center in 2013. During his time at LSU Law, Justin served as the SBA Executive President and as the student member of the LSU Board of Supervisors (2012-2013). After law school, Justin continued his legal education at the University of Florida Levin College of Law, where he graduated with a Master of Laws (LL.M.) in Taxation in 2014. Justin also received a B.S in 2010 from the E.J. Ourso College of Business at Louisiana State University.

• Lead counsel for the asset sale of a pest control business valued at approximately $25 million.
• Representation of buyers in the asset sale of a veterinary business.
• Representation of various business owners, including closely-held businesses, in evaluating the best tax structure for sale or purchase of businesses.
• Handling large-scale federal and state tax controversies with the Internal Revenue Service and Louisiana Department of Revenue.
• Representation of clients in the formation of 501(c)(3) charitable organizations and foundations, including application for tax exempt status with the IRS, and providing advice to nonprofit entities on formation, corporate governance, tax exemption, and compliance with tax-exempt law.
• Representation of businesses in corporate matters and mergers and acquisitions, in particular a multi-million dollar merger of a fumigation company which had footholds nationally with a publically-traded corporation.

• University of Florida Levin College of Law, LL.M., Taxation, 2014
• Paul M. Hebert Law Center, Louisiana State University, J.D./D.C.L., 2013
• Louisiana State University, B.S., Accounting, 2010

• Louisiana

• Louisiana State Bar Association (LSBA)
• Baton Rouge Bar Association
• Estate & Business Planning Council of Baton Rouge
• LSBA Leadership, Class of 2016-2017
• LSBA Ethics Committee (2017-Present)

• AV Peer Review Rated by Martindale Hubbell
• Best Lawyers in America”Ones to Watch”- Tax Law, Trusts and Estates
• Louisiana Super Lawyers Rising Star – Estate Planning & Probate

• Catholic High School Alumni Association, Board of Directors (2017-Present)
• St. Aloysius Catholic Church, Worship Committee Chair (2019 – Present)