With more than 35 years of experience, Len focuses on advising clients in taxation. Len has significant expertise in partnership taxation. He is also technical in S corporations, individuals, and trusts, and estates. Len has advised on transactional (M&A) analysis of his clients. He has particular knowledge of partnership formations, operations (including income allocations, debt allocations, pre-contribution gain, and other pertinent issues), distributions, disguised sales, terminations, and debt cancellation.