Laura Howell-Smith | ENGAGE 2020

Laura Howell-Smith

JD, LLM in Tax
Managing Director, Deloitte Tax LLP
Washington, DC

Laura Howell-Smith Managing Director | Washington National Tax | Deloitte Tax LLP Family Wealth + Laura has extensive public accounting experience specializing in transactional and compliance issues concerning S corporations, trusts, estates and gift taxation, passive losses, net investment income tax and qualified small business stock tax exclusion. She is the Washington National Tax Section 199A Leader. Laura also has significant experience with private letter rulings and other Internal Revenue Service (IRS) relief requests for clients. She previously worked for the IRS Office of Chief Counsel of Pass-throughs and Special Industries where she drafted regulations, private letter and revenue rulings, and revenue procedures in the areas of gift taxation, income taxation of S corporations, partnerships, trusts, and estates. She is the Washington leader of the Deloitte Tax Cryptocurrency Working Group. Laura is a past chair and a current member of the S Corporation Committee of the American Bar Association (ABA) Taxation Section and of the American Institute of CPAs (AICPA) S Corporation Tax Resource Panel. She has written numerous articles for national tax publications and made several presentations for national tax forums such as the ABA Tax Section, American College of Trust and Estate Counsel, and AICPA Estate Planning Conference and USC Tax Institute. She is the co-editor of the Federal Income Taxation of Passive Activities treatise. Laura holds B.A. from the University of Southern California, a J.D. from Boston University School of Law and an LL.M. in Tax from Georgetown University Law Center