Paul S. Leonard

       Paul’s practice focuses on representing business organizations, individuals, estates and trusts, and tax-exempt entities, with a strong emphasis on federal and state tax planning. Paul advises clients on the formation of specialized pass-through entities, particularly for real estate and investment purposes, and represents developers in projects utilizing federal and state tax credits. His experience also includes individual estate planning and estate and trust administration.

         In addition, Paul counsels clients on a wide range of general business matters, including corporate planning, succession strategies, and compliance with SEC reporting requirements under the Securities Acts of 1933 and 1934.

         Paul also has extensive experience representing governmental entities and developers in matters involving revenue bonds, tax increment financing (TIF) districts, and historic tax credits. His work includes establishing TIF districts, advising stakeholders within those districts, and assisting with bond issuance.

         Paul was admitted to the Alabama State Bar in 1987 and is authorized to practice before all state courts in Alabama as well as the United States Tax Court.

• M. Leigh Harrison Award (Top 5% of graduating class) University of Alabama School of Law.
• Order of the Coif, University of Alabama School of Law.
• AV Preeminent Rated by Martindale Hubble.
• The Best Lawyers in America (2020-2026, Taxation).