PRACTICE FOCUS
Business Law, Health Law

BIOGRAPHY

Leonard M. Cole practices with Preti Flaherty’s Business and Health Law Groups as an Associate in the Portland office. He 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.  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.

REPRESENTATIVE MATTERS

Len advises tax-exempt organizations and their directors and officers in a wide range of matters, including formation and choice of entity type, preservation of tax-exempt status and intermediate sanctions, mergers, executive compensation, governance and fiduciary issues, unrelated business income taxation, fundraising matters, tax-efficient charitable giving, and complex financial transactions involving a tax-exempt participant.

PUBLICATIONS AND PROFESSIONAL ACHIEVEMENTS

Summer Editor, Tax Law Review at New York University

Admissions
Massachusetts and New York only

Education
LL.M. in Taxation, New York University School of Law, 2003
J.D. , Duke University School of Law, 1999 (With Honors)
Berklee College of Music, 1987 (Magna Cum Laude)