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Waller

Leigh Griffith

Leigh Griffith

Partner

Expertise

  • Corporate Governance
  • Corporate Relocation / Expansion
  • Healthcare Tax
  • Non-Profits / Tax-Exempt Entities

WSG Practice Industries

Activity

Waller
Tennessee, U.S.A.

Profile

With the advantage of being based in Nashville, he also specializes in the intersection of non-profit tax law, for-profit tax law and healthcare regulatory law. He created the first LLC in the state of Tennessee and was the principal draftsman for the Tennessee LLC Act.

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
  • 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 just in the rear-view mirror."  

Bar Admissions

Tennessee
New York
District of Columbia

Education

LL.M., New York University, 1977
J.D., Vanderbilt University Law School, 1976
B.A., magna cum laude, University of Virginia, 1973
Areas of Practice

Corporate Governance | Corporate Relocation / Expansion | Healthcare Tax | Non-Profits / Tax-Exempt Entities | Tax

Professional Career

Professional Associations

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


Professional Activities and Experience

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

High-Income, Corporate Tax Returns Will Be Scrutinized
Waller, April 2021

In its discretionary funding request for fiscal year (FY) 2022, the Biden administration is seeking an additional $1.2 billion for the IRS – a 10.4% increase over FY 2021. $900 million of the increase will be earmarked for compliance. The additional funding in the White House proposal would enable the IRS to “increase oversight of high-income and corporate tax returns,” according to a statement issued by U.S. Treasury Secretary Janet Yellen...

Massive Tax Changes of Up to $5.8 Trillion on the Horizon
Waller, April 2021

It was only a matter of time – following the election of President Biden and Democratic majorities in both houses of Congress – before the Biden administration and legislative leaders would turn their attention to changing the tax code. While it is early in what promises to be a loud and lengthy legislative debate in Congress, tax proposals introduced by high-profile senators Elizabeth Warren (D-MA) and Bernie Sanders (I-VT) designed to raise $5...

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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