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J. Leigh Griffith

In over 35 years of practicing tax and business law, Leigh Griffith has helped clients grow their businesses from the start-up stage to multimillion-dollar corporations. Transaction-oriented businesses, healthcare companies, private equity firms, Limited Liability Companies (LLCs), and partnerships rely on Leigh's experience and counsel to structure their tax matters, which can range from a few million dollars to over $1 billion. Colleagues and clients regularly turn to him for his deep knowledge of tax at the state, national, and global levels as well as the intersection of non-profit tax law, for-profit tax law and healthcare regulatory law.

Leigh is also a sought-after seminar leader for continuing professional education programs and has a featured column, "The Passthrough Partner," in Taxes Magazine, published bimonthly by CCH Tax and Accounting. His background as a certified public accountant has contributed to groundbreaking legal work, including:

  • Creation of the first LLC in Tennessee
  • Development of the Double Holdco LLC structure for the home healthcare industry
  • Being named principal draftsman of the Tennessee LLC Act
  • Participating in the first life insurance/annuity combination securitization, recognized by the rating agencies as a new security and a new asset class
  • American Bar Association Tax Section Advisor to National Conference of Commissioners on Uniform State Laws - Series of Unincorporated Business Entities Drafting Committee

Excited by the intellectual challenges presented by the ever-changing landscape of tax laws, Leigh provides advice that "looks around the corner" and he "looks out the windshield rather than in the rear-view mirror."  

Recognitions

Best Lawyers recognizes Leigh in the categories of Government Relations Practice, Litigation & Controversy–Tax, and Tax Law. Leigh is also one of only two Tennessee Fellows of the American College of Tax Counsel. Recently listed as a "2017 Mid-South Super Lawyer"

Professional

  • Certified Public Accountant in Tennessee and Mississippi
  • One of approximately 650 Fellows of the American College of Tax Counsel - one of two Tennessee representatives
  • Member, Tax Law Advisory Board, Strafford Publications, Inc.
  • Member, Nashville Bar Association, active in the tax practice area
  • Member, American Bar Association, Section of Taxation
    • Chair, Limited Liability Companies and Limited Liability Partnerships Subcommittee
    • Partnership Taxation Committee
    • Committee on State and Local Taxation
    • Task Force on Proposed Series LLCs Regulations
    • ABA Section of Taxation Advisor to the National Conference of Commissioners on Uniform State Laws Drafting Committee, Series of Unincorporated Business Entities Act
  • Member, Board of Nashville Estate Planning Council
  • Member, District of Columbia and Tennessee Bar Associations
  • Charter Life Member, The American Tax Policy Institute
  • Member, Council of the Tennessee Society of Certified Public Accountants
  • Member, TSCPA Federal Tax Conference 2004-2016
    • Chairman, 2001-2003
  • Member, TSCPA Council, 2001-2016
  • Member, TSCPA Tennessee Tax Conference, 2002-2005
  • TSCPA 2002 Committee Chairman of the Year
  • Recipient of TSCPA Special Recognition Award
  • Former Reporter for the Tennessee Bar Association Task Force on Limited Liability Companies
  • 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
  • Former Member, New York State Bar Association
  • 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

Prior Affiliations

  • Ernst & Ernst, Nashville, TN, 1977-81

Education

  • LL.M., New York University, 1977
  • J.D., Vanderbilt University Law School, 1976
  • B.A., magna cum laude, University of Virginia, 1973
    • Phi Beta Kappa

Legal Services

Industries Served

Bar Admissions

  • Tennessee
  • New York
  • District of Columbia