| Biography | Leigh Griffith is a partner at Waller Lansden and manages the Firm's Tax practice. He has extensive experience in state and federal taxes and estate planning. Mr. Griffith is one of the approximately 650 Fellows of the American College of Tax Counsel and presently one of only two in Tennessee. He was the principal draftsman of the Tennessee Limited Liability Company Act, and he created the first LLC and the first professional LLC organized under the Act. Mr. Griffith participated in the first life insurance annuity combination securitization creating both a new security and, according to Standard & Poor's and Moody's, a new asset class for their ratings. Mr. Griffith has been recognized for his vast tax law experience in The Best Lawyers in America (Woodward White, Inc.) since 1995. He also is recognized in Mid-South Super Lawyer. Mr. Griffith has published extensively on a variety of subjects, including taxes and the Limited Liability Company in Tennessee. His articles have appeared in The Tax Lawyer, Journal of Multi-State Taxation and Incentives, Music Row, Tennessee CPA, Tennessee Bar Journal, The Nashville Medical News, Medical Economics, State and Local Taxes Weekly and The Tennessee Family Physician. Mr. Griffith authored the Tennessee Limited Liability Company section of State Limited Liability Company and Partnership Laws (Aspen Law and Business 1995; Michael A. Bamberger and Arthur J. Jacobson Editors.) He wrote the 1994 Article of the Year for the Journal of the Tennessee Society of Certified Public Accountants and has twice received the award for Special Recognition for Contribution to the Tennessee CPA Journal. Mr. Griffith's extensive experience with the Tennessee Limited Liability Company Act and state and federal tax issues also has made him a highly sought-after seminar leader for continuing professional education programs. He has conducted seminars on the Limited Liability Company and various federal and state tax topics for the Tennessee Bar Association, the Tennessee Society of CPAs, The Tennessee Tax Institute, National Business Institute, Professional Education Systems, the American Bar Association Section of Taxation, the Nashville Bar Association, the Mid-South Commercial Law Institute, the Tennessee Department of Economic and Community Development, Lipscomb University's annual Updating the Professional Accountant program and numerous other professional groups. Clerkships and Previous Affiliations: Ernst & Ernst, Nashville, TN, 1977-81. Professional Activities: Licensed to practice law in the District of Columbia, New York and Tennessee; Certified Public Accountant in Tennessee and Mississippi; One of approximately 650 Fellows of the American College of Tax Counsel; Member, Nashville Bar Association, active in the tax practice area; Member, American Bar Association, Section of Taxation, currently serving on the Partnership Taxation Committee, Committee on State and Local Taxation and Task Force on Proposed Series LLCs Regulations; Former Member, American Bar Association Committee on Appointments to the Tax Court; Former Member, American Bar Association's Long Range Planning Task Force of the Section of Taxation; Past commitments to the American Bar Association, Section of Taxation have included serving as Law Student Division Liaison to the Section, a member on the Joint Committee on Educational and Tax Litigation Clinic, the Tax Structuring and Simplification Committee, the Formation of Tax Policy Committee, the Task Force on Pass-Through Entities, the Committee on Government Submissions, the Nominating Committee, Environmental Tax Committee, Low Income Taxpayer Committee Chairman and the Ad Hoc Committee on the Uniform Limited Liability Company Act and the Limited Liability Company Task Force; Member, New York State, District of Columbia and Tennessee Bar Associations; Former Reporter for the Tennessee Bar Association Task Force on Limited Liability Companies; Charter Life Member, The American Tax Policy Institute; Member, Council of the Tennessee Society of Certified Public Accountants; Chairman, TSCPA Federal Tax Conference, 2001-2003, Member 2004-2011; Member, TSCPA Tennessee Tax Conference, 2002-2005; Member TSCPA Council, 2001-2011; Named in numerous professional journals, including: Who's Who in American Law, Who's Who in Practicing Attorneys, Who's Who in Emerging Leaders of America, Who's Who in America, the International Who's Who of Professionals, Strathmore's Who's Who, The Best Lawyers in America and Mid-South Super Lawyers; TSCPA 2002 Committee Chairman of the Year; Recipient of TSCPA Special Recognition Award; Author, Article of the Year for the Journal of the Tennessee Society of Certified Public Accountants, 1994. Articles: 5/3/2011, Relief for Tennessee Storm/Tornado Victims; 5/2/2011, Relief for Alabama Storm/Tornado Victims; 5/2/2011, Relief for Mississippi Storm/Tornado Victims; 4/13/2011, April 18th Deadline Approaching for Individual Flood Victims to Take Advantage of Expired Disaster Loss Provisions; 4/5/2011, Estates of Decedents Passing in 2010 - Extension of Election to Opt Out of Estate Tax and Allocation of Basis to Assets; 3/23/2011, New Alabama Regulations May Impact Your Business Privilege Tax Filing Obligations; 12/17/2010, Estate and Gift Tax Provisions Contained in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; 12/17/2010, Income Tax Provisions Contained in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; 11/30/2010, Can your practice benefit from SEMI?; 6/28/2010, IRS Provides Guidance to Gulf Oil Spill Victims and Sets Gulf Coast Assistance Day for July 17, 2010; 6/14/2010, Tennessee Legislature Passes "Technical Corrections" Bill; 6/7/2010, "Tax Provisions of the Patient Protection and Affordable Care Act," Tennessee CPA Journal, May/June 2010; 6/4/2010, "Mixing Oil & Water: Exempt Organizations and Troubled Real Estate Partnerships," Tennessee Bar Journal, June 2010; 4/7/2010, HIRE Act Provides Incentive for Nonprofits to Hire the Unemployed; 11/10/2009, The Worker, Homeownership, and Business Assistance Act of 2009 Contains Noteworthy Tax Incentives and Extenders; 7/10/2009, IRS Claims Greater Rights Than Stock Option Holders - OK To Garnish and Levy on Nontransferrable Options; 6/17/2009, Tennessee General Assembly Amends Tennessee Tax Statutes; 6/16/2009,Possible Refund Opportunity for Tennessee Taxpayers: Tennessee Court of Appeals Holds That In-House Software Exemption Applies to Software Created by Contract Workers from Staff Augmentation Service; 3/19/2009, TARP Recipients: Treasury and Congress Still Targeting Bonuses; 2/14/2009, Stimulus Package Provides Wide Range of Energy Incentives; 2/14/2009, Tennessee: State Tax Implications of the American Recovery and Reinvestment Act of 2009; 2/14/2009, Stimulus Package Includes Wide Range of Tax Relief and Extenders; 2/14/2009, Stimulus Package's Elective Tax Deferral Could Facilitate Workouts; 2/14/2009, Tax-Exempt Bonds Key Component of Stimulus Package; 10/3/2008, Congress Passes Emergency Economic Stabilization Act; 10/3/2008, Emergency Economic Stabilization Act Establishes Office of Financial Stability and Program to Purchase Troubled Assets; 10/3/2008, Emergency Economic Stabilization Act Contains Array of Tax Relief for Financial Institutions and Homeowners, Curbs Government Subsidization of Executive Compensation; 10/3/2008, Emergency Economic Stabilization Act Contains Wide Range of Tax Extenders and Tax Provisions for Energy and Disaster Relief; 9/18/2008, Firm Ranked Number One for Health Care, Government Relations, Mass Tort Litigation, Bankruptcy, Antitrust and Tax Law in Nashville and Tennessee; 8/1/2008, Housing Assistance Tax Act of 2008 Signed into Law; 1/25/2008, House Agreement Reached on Stimulus Package; 12/12/2007, Ask the Legal Professional As Seen in the Nashville Business Journal on December 7, 2007: Does Tennessee's Hall Income Tax apply to interest income; 12/7/2007, Nonprofits and Tax-Exempt Bond Scrutiny - Status Update; 9/11/2007, Waller Lansden News: Best Lawyers in America Honors 45 Waller Lansden Attorneys; 9/10/2007, Judge Denies IRS Request for Tax Accrual Work Papers; 7/24/2007, IRS Interim Report on Tax-Exempt Hospitals; 7/19/2007, Sweeping Proposals for Reform of Nonprofit Hospitals Released Today; 7/10/2007Opening the Blinds for "Sunshine" Baucus-Grassley Letter Calls for Expanded, Specialized Form 990s and Increased Focus on the "Commensurate Test"; 4/27/2007, Grassley Continues Focus on Nonprofit Hospitals, Requests New GAO Study; 4/27/2007, IRS Agrees to Timetable for its Tax-Exempt Hospital Compliance Project; 2/21/2007, IRS Releases Draft of "Best Practices" for Charity Boards; 9/19/2006, IRS Provides Guidance on Gulf Opportunity Zone Tax Incentive; 9/7/2006, UPDATED: Sen. Grassley Schedules New Hearing on Tax-Exempt Hospitals; 8/7/2006, Grassley Ups the Pressure on Nonprofit Hospitals as seen in HealthLeaders News on August 1, 2006; 5/25/2006, IRS Sends New Compliance Questionnaires To Nonprofit Hospitals; 5/16/2006, Capital Gains Treatment for Certain Musical Works; 4/28/2006, Catholic Health Association Responds to Sen. Grassley; 3/30/2006, Claim for Refund Recommended for Telephone Excise Tax Paid; 3/29/2006, The Community Benefit Standard: Are the Rules Changing for Tax-Exempt Hospitals?; 3/24/2006, Management Fees Paid to Affiliated Companies May Trigger Business Tax Liability; 3/24/2006, California Court Says LLC Fee is Unconstitutional; 3/9/2006, Charitable Organizations: Renewed Interest in Charitable Tax Reform?; 3/3/2006Ask the Legal Professional As Seen in the Nashville Business Journal on March 3, 2006: Are economic benefits available for developing or redeveloping business in the region hit by Hurricane Katrina?; 2/22/2006, Waller Lansden News: After Hurricane Katrina, Waller Lansden Helps Clients Rebuild and Expand in the GO Zone; 12/1/2005, Business Software in Jeopardy of Becoming Taxable Personal Property Under Proposed Rule; 10/11/2005, Lots of Heat and Little Light; 9/2/2005, Opportunities Available for Employers to Provide Tax-Favorable Disaster Relief; 8/16/2005, An Update on Deductions for Personal Use of Aircraft; 3/18/2005, Major Overhaul of Tennessee's Limited Liability Company Act Introduced in Legislature; 10/14/2004, Sixteen Waller Lansden Attorneys Named in the 2005-2006 Edition of The Best Lawyers in America Published by Woodward White, Inc.; 3/15/2004, Boom Times Ahead? LLC Formations Soar - As Seen in the Nashville Business Journal on March 12, 2004. |