Overview

Leigh Griffith has helped clients grow their business from the startup stage to multimillion-dollar business entities. His practice focuses on tax and business law, including tax structuring for transaction-oriented businesses, healthcare companies, private equity firms, Limited Liability Companies (LLCs) and partnerships. Clients and colleagues regularly turn to him for his deep knowledge of tax at the state and national levels to structure transactions, business organizations and family office investment structures and to evaluate tax positions.

With the advantage of being based in Nashville, he also focuses on the intersection of nonprofit 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.

Mr. Griffith 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, Mr. Griffith provides advice that "looks around the corner" and he "looks out the windshield rather than just in the rear-view mirror."

Credentials

Education
  • New York University School of Law, LL.M.
  • Vanderbilt University Law School, J.D.
  • University of Virginia, B.A., magna cum laude
Bar Admissions/Licenses
  • Tennessee
Certifications
  • Certified Public Accountant (CPA)
Memberships
  • Strafford Publications Inc., Tax Law Advisory Board
  • Nashville Bar Association
  • 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
  • Board of Nashville Estate Planning Council
  • District of Columbia Bar Association
  • Tennessee Bar Association
  • American College of LLC and Partnership Attorneys, Fellow
  • The American Tax Policy Institute, Charter Life Member
  • Tennessee Society of CPAs (TSCPA) Council, 2001-2016
  • TSCPA Tennessee Tax Conference, 2002-2005
  • Tennessee Bar Association Task Force on Limited Liability Companies, Former Reporter
  • 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, Former Member
  • Past commitments to the American Bar Association, Section of Taxation
    • Law Student Division Liaison
    • 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
  • TSCPA Federal Tax Conference 2004-2018 Chairman, 2001-2003
  • American College of Tax Counsel
  • Council of the Tennessee Society of Certified Public Accountants, Former Member
Honors & Awards
  • The Best Lawyers in America guide, Government Relations Practice, 2007-2023; Litigation and Controversy - Tax, 2011-2023; Tax Law, 1995-2023
  • Rising Star, Mid-South Super Lawyers magazine, 2006-2021
  • Tennessee Society of CPAs Committee Chairman of the Year, 2002
  • TSCPA Special Recognition Award

Publications

News