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.
In addition to representing a broad array of U.S.-based businesses, Chris provides U.S. legal counsel to a wide variety of businesses based in Canada and other countries. 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.
Chris’s extensive experience and knowledge of tax law make him an invaluable team member in several practice areas at Paul Frank + Collins. 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.