Christopher L. Leff

Vermont

Paul Frank + Collins
One Church Street
Burlington, VT
05401

Tel: 802.658.2311

Email: CLeff@PFClaw.com
Web: www.pfclaw.com

Christopher Leff provides commercial and tax law counsel to businesses, business owners, and nonprofit organizations. He assists clients in a broad range of matters, including business entity formation, shareholder agreements, partnership agreements, mergers and acquisitions, sales of businesses, owner buyouts, dissolutions, business finance, deferred compensation agreements, software and technology licensing, and general commercial law.

Chris’s extensive experience and knowledge of tax law also make him an invaluable team member of several practice groups at PF+C. He provides counsel on issues of federal and state taxation, including income, sales, employment, real estate, and international tax issues. He advises captive insurance companies and insureds regarding structuring captive insurance arrangements to achieve optimal federal income tax results. He has prepared legal opinions regarding the federal income taxation of various captive insurance arrangements.

In addition to representing a broad array of U.S.-based businesses, Chris provides counsel to a wide variety of businesses based in Canada and other countries on U.S. legal matters. Chris assists foreign businesses with formation of U.S. subsidiaries, state business registration compliance, organization and dissolution of joint ventures with U.S. partners, purchases of U.S. businesses, advice regarding U.S. tax matters, and advice regarding U.S. contracts and terms. He also represents foreign lenders and borrowers in connection with commercial financing involving collateral located in the U.S.

Education:
  • University of Vermont, B.A. (magna cum laude), 1994
  • University of Minnesota, J.D. (magna cum laude), 2001
  • Order of the Coif
  • Research Note and Comment Editor, Minnesota Law Review, 2000-2001
  • Student Director, University of Minnesota Tax Clinic, 2000-2001
Honors & Recognition:
  • Best Lawyers in America® 2013-2020
  • Super Lawyers, New England Rising Stars: 2008-2012
We provide legal advice, counsel, and representation relating to a broad range of federal and state tax matters, including:

  • Tax implications of various types of business entities
  • Qualification of subchapter S corporations
  • Partnership tax matters
  • Tax issues relating to employment arrangements
  • Tax issues relating to purchases and sales of businesses
  • U.S. taxation of foreign businesses
  • Application of state sales tax and meals and rooms tax
  • Domicile of individuals for state tax purposes
  • Obtaining federal tax identification numbers
  • State tax registration
  • Tax appeals

We also represent and counsel non-profit and other tax-exempt organizations with respect to a broad range of matters, including:

  • Formation and application for recognition of tax-exempt status
  • Restrictions imposed by the Internal Revenue Code and state law
  • Tax-exempt financing
  • Tax Exempt bond post issuance compliance
  • Governance
  • Protections against Excess Benefit transactions
  • Social Enterprises, including hybrid entities such as L3Cs and non-profit economic development corporations
Paul Frank + Collins was established nearly a half-century ago by Allan Paul, Joseph Frank, and Peter Collins in Burlington, Vermont. The quality general practice group grew to be a preeminent law firm where excellence, strong intellect, and commitment to client service are the standard. For decades, PF+C has been a law firm of choice for business, banking, and insurance sectors. PF+C’s talented lawyers provide world-class legal services to local, regional, and international clients.

Today, PF+C represents a wide range of entities from Fortune 500 companies to locally based businesses. The extraordinary people of PF+C provide a powerful suite of products and services delivered with unrivaled skill and the same know-how this firm was built upon.