Christopher L. Leff

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