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Contact Information

555 Capitol Mall 9th Floor

Sacramento CA 95814

916.325.4509

jleet@mhalaw.com

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Practice Focus

Business Law

Tax Planning

Mergers & Acquisitions

Limited Liability Companies

Partnerships

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James L. Leet | Shareholder

Professional Experience

As 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 Matters

Structure 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/Publications

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

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,” Januar 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 of Directors – Sacramento Area Commerce and Trade Organization (SACTO)

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

Chair of the Board, McDonough Holland & Allen PC

Member, Sacramento Rotary Board

Member, Sacramento Area Commerce and Trade Organization (July 2008 - present)

First Chair of the Sacramento County Bar Association (1985)

Honors/Awards

Recognized as a 2006, 2007 & 2008 Northern California Super
Lawyer
®

Recognized on The Best Lawyers in America® 2006, 2007 and 2008 list, Tax Law

State Bar of California Board of Legal Specialization Honor for 20 Years as a Certified Taxation Law Specialist, 2007

AV Rating

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Admitted to Practice

State Bar of California, 1980

Certified Specialist in Taxation Law, The State Bar of California Board of Legal Specialization

Education

University 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 News

McDonouh Shareholder Jim Leet elected to SACTO Board of Directors

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