Related Content
Areas
Publications
Schools
- New York University School of Law
, LL.M. (Taxation), 2003
- Duke University School of Law
, J.D., 1999 (With Honors)
- Berklee College of Music
, 1987, (Magna Cum Laude)
Admissions
Maine; Massachusetts; New York
Leonard M. Cole is chiefly responsible for advising the firm's numerous tax-exempt clients in a diverse range of business transactions with emphasis on tax and corporate planning. He also serves as counsel to private foundations and advises charities, corporate sponsors, and philanthropists on tax-efficient charitable giving techniques. He draws on significant experience with complex transactions to offer clients effective, creative and efficient solutions.
Len represents tax-exempt organizations, their directors, and officers in a wide variety of matters. He handles entity formations, dissolutions and mergers, and provides guidance regarding the establishment and preservation of tax exemption and status as a public charity, supporting organization, or operating foundation. Len also provides advice pertaining to corporate governance and fiduciary issues, issue advocacy, lobbying, and political activity. He assists clients with regulatory compliance related to fundraising, the use of restricted assets and cy pres proceedings. He also advises on executive compensation, unrelated business income taxation and complex financial transactions involving a tax-exempt participant.
Prior to joining Preti Flaherty, Len practiced tax law with Goodwin Procter LLP in Boston, where he focused on private equity fund formations and investments, mergers and acquisitions, corporate finance and real estate transactions. He began practicing law as a tax associate with Orrick, Herrington & Sutcliffe LLP in New York, and then advised nonprofit organizations extensively at smaller firms in New York and Boston.
MEMBERSHIPS / PROFESSIONAL AFFILIATIONS
- American Bar Association: Tax Section and Exempt Organizations Committee
- American Health Lawyers Association: Tax and Finance Practice Group
- National Association of Bond Lawyers
Professional Awards
PUBLICATIONS AND PROFESSIONAL ACHIEVEMENTS
Summer Editor, Tax Law Review at New York University
Leonard, Cole, Len
Len practices with the Business and Health Law Groups and focuses on tax and corporate planning.
Nickname: Len