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Contact Information 500 Capitol Mall, 18th Floor Sacramento, CA 95814 916.325.4509 Practice Focus Business Law Tax Planning Mergers & Acquisitions Limited Liability Companies Partnerships |
James L. Leet | Shareholder Professional ExperienceAs a member of the Business Services Practice Group, Jim’s practice concerns all aspects of corporate, partnership and personal income tax planning. He advises clients on issues relating to real estate exchanges, structure, formation and operation of partnerships and limited liability companies, and planning and implementation of corporate reorganization and business acquisitions. Jim is a frequent speaker on corporate, partnership and tax issues for firm-sponsored seminars, state and local Bar associations and private seminar companies. Representative MattersStructure forward and reverse tax exchanges, small business advisor, handle tax free reorganizations, merger and divisions of limited liability companies and partnerships, tax advise regarding the formation, operation and dissolution of partnerships and limited liability companies, plan re-gifting and purchasing of conservation easements. Presentations/PublicationsPresenter, “Tax Tidbits–Disjunctive Musings of a Tax Lawyer,” Sacramento County Bar Association, Business Section, October 2008 Author, “Sale or Exchange of Conservation Easements,” California Rangeland Trust News, Spring 2008 Author, “'In the Tax Interests of the Client,' Inside the Minds – Tax Law Client Strategies: Leading Lawyers on Understanding and Allocating Risks, Assessing Settlements and Negotiations, and Developing Deal Strategies," Aspatore Books, 2007 Co-presenter, “Limited Liability Companies,” NBI, August 2007 Presenter, “Tax Consequences of Conservation Easements,” California Rangeland Trust, March 2007 Co-presenter, “Drafting LLC and LLP Agreements,” December 2006 Co-author, “The Limited Liability Company” published by James Publishing, 2003, 2004, 2005, 2006, 2007 Author, "Private Letter Ruling Adds Flexibility To Related Party Exchanges," McDonough Business Services Legal Alert, May 2006 Presenter, “Business Organizations and Series LLC," Sacramento Rotary, March 2006 Presenter, “Conservation Easements,” Town of Loomis Open Space Forum, March 2006 Co-presenter, “California Tax Law: Income Tax and Sales & Use Tax Amnesty, Federal Tax Law: American Jobs Creation Act of 2004,” McDonough Seminar, February 2005 Presenter, “Tax Consequences of Conservation Easements," June 2002 Presenter, “The Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001,” September 19, 2001 Presenter, “1031 Like-Kind Exchanges - A Review and Update,” January 2001 Presenter, “Choice of Entity - A Review and Update,” January 2000 Presenter, “Donating Conservation Easements To Protect Your Land/Reduce Your Taxes," September 1999 Presenter, “Uses of Limited Liability Companies,” October 1998 Presenter, “Selecting Your Business Entity: An In-Depth Analysis of Your Choices,” May 1997 Presenter, “Current Legal Developments Involving S Corporations & LLCs,” February 1997 Author, “Current Developments in Partnership and Corporate Tax,” article, July 1996 Author, “Employee or Independent Contractor: The Pros and Cons,” article, May 1996 Presenter, “Planning Your Exit Before You Arrive: Strategies for Partnerships and LLCs,” October 1995 Author, “Choice of State Law for Organizing the Limited Liability Company (LLC): Transactional and Estate Planning Considerations,” article, February 1995 Presenter, “Understanding and Using the Limited Liability Company (LLC),” October 1994 Leadership Positions/Affiliations Board Member, Sacramento Area Commerce and Trade Organization (SACTO) (July 2008 - present) Member, Sacramento County Bar Association – Tax Section President, Arden Carmichael, Inc. (2001-present) President, Sacramento Transportation Management Association (1999-2003) Board Member, Juvenile Diabetes Association (2002-2004) Board Member, Resource Area For Teaching, 2007-Present Chair of the Board, McDonough Holland & Allen PC Member, Sacramento Rotary Board First Chair of the Sacramento County Bar Association – Tax Section, 1985 Honors/AwardsSelected for inclusion in 2006, 2007, 2008 & 2009 Northern California Super Lawyers® Recognized on The Best Lawyers in America® 2006 – 2010 list, Tax Law State Bar of California Board of Legal Specialization Honor for 20 Years as a Certified Taxation Law Specialist, 2007 |
MHALaw Search Admitted to PracticeState Bar of California, 1980 Certified Specialist in Taxation Law, The State Bar of California Board of Legal Specialization EducationUniversity of Florida LL.M., Taxation, 1981 University of Santa Clara School of Law J.D., 1979 Associate Editor, Santa Clara Law Review St. Louis University A.B., magna cum laude, Mathematics, 1973
In the NewsMcDonough Shareholder Jim Leet elected to SACTO Board of Directors |
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