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Professionals

M. Kaitlyn Larroux

Associate

Kaitlyn Larroux, an associate in Baker Donelson's Memphis office and a member of the Tax Group, focuses her practice on privately held business transactions, complex estate and gift tax planning, and tax-exempt organizations.

Overview


  • New York University, LL.M. in Taxation, 2020
  • University of Memphis Cecil C. Humphreys School of Law, J.D., 2019, cum laude
  • University of Tennessee at Chattanooga, B.S., 2013
  • Tennessee, 2019
  • United States Tax Court, 2021

Kaitlyn Larroux helps families and business owners protect their personal assets and commercial interests by navigating the many strategies and options available in estate planning and business ownership situations.

Kaitlyn has represented numerous privately held businesses across multiple U.S. and international industries. Her counsel covers all aspects of forming, operating, selling, or purchasing privately held LLCs, S corporations, and C corporations. She regularly drafts complex LLC agreements, shareholder agreements, and purchase agreements and crafts tax-advantaged acquisition and reorganization plans. Kaitlyn develops business succession plans for her clients to efficiently transfer ownership of family-owned businesses to the next generation or key employees by implementing transfer restrictions, buy-out agreements, key employee retention plans, and profits and phantom equity interests. She also has extensive knowledge of Tennessee's franchise and excise tax, including application for and maintenance of its various exemptions.

Additionally, Kaitlyn provides estate planning services to a wide range of clients, from young families to multigeneration families and retired individuals. She has experience with basic estate plans and more complex wealth transfer planning for clients with taxable estates, including the preparation of federal estate and gift tax returns.

Kaitlyn has significant experience with the rules and regulations applicable to IRC § 501(c)(3) public charities and private foundations and assists large and mid-size tax exempt entities with formation, governance, dissolution, and merger and acquisition matters.

  • Listed in Best Lawyers: Ones to Watch® in America for Corporate Law, Tax Law, and Trusts and Estates (2024 – 2026)
  • Adjunct Professor, Partnership Taxation – Cecil C. Humphreys School of Law (Fall 2024)
  • Member – Tennessee Bar Association
  • Member – Memphis Bar Association
  • "Tennessee Franchise & Excise Taxes," Tennessee Society of CPAs, Memphis Chapter, CPE (March 2024)
  • "TN Businesses: From Start to Finish & the Taxes in Between," Association for Women Attorneys, CLE (December 2023)
  • "Attorney's Tax Toolkit," Memphis Bar Association, Young Lawyers' Division, CLE (March 2022)

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