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Timothy J. Leska

Timothy J. Leska is an associate with Pepper Hamilton LLP, resident in the Philadelphia office. Mr. Leska focuses his practice on general tax matters.

Prior to joining Pepper, Mr. Leska was an attorney in the Office of Chief Counsel for the Internal Revenue Service in Washington, DC. While at the IRS, Mr. Leska participated in the issuance of IRS pronouncements, including final regulations regarding partnership allocations of creditable foreign tax expenditures.

Mr. Leska was a panelist for a live webcast called “Understanding Form 5471 & Owning Foreign Corporations” on December 14, 2010.

Mr. Leska earned a B.A., magna cum laude, in political science and philosophy from Lycoming College in 2001, and a J.D., cum laude, from Temple University School of Law in 2004. At Temple, he was a member of the Temple Law Review and received a graduation award for outstanding achievement in taxation. Mr. Leska also earned his LL.M. (taxation), with distinction, from the Georgetown University Law Center in 2007.



Education
B.A. 2001, magna cum laude, Lycoming College
J.D. 2004, cum laude, Temple University, Beasley School of Law; member, Temple Law Review
LL.M. 2007, with distinction, Georgetown University Law Center (Taxation)


Bar Admissions
Admitted to practice in Pennsylvania

Timothy J. Leska
Associate
Phone: 215.981.4008
Fax: 215.981.4750
leskat@pepperlaw.com
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Office(s)
Philadelphia

Practice Area(s)
Funds Services
Independent Contractor Compliance Practice

Investment Funds Industry Group
Tax


Articles


Proposed Section 752 Regulations Would Prohibit Bottom Guarantees and Impose Net Worth Requirements in UPREIT Transactions

American Taxpayer Relief Act of 2012 Extends Temporarily Full Exclusion from Gross Income of Gain from Qualified Small Business Stock to Encourage Investment


Carried Interest Fairness Act of 2012 Retains Capital Gain on Enterprise Value

Cut Unjustified Tax Loopholes Act Would Favor Foreign Fund Managers Over U.S. Managers


Tax Diligence, Representations, Covenants and Indemnifications in Business Acquisitions

Tax Diligence and Tax-Related Provisions in Acquisition Agreements


Conversion of Insolvent Corporation into a Tax Partnership: IRS Reaches Favorable Conclusions, But Questions Remain

Tax Due Diligence in Acquisitions


The American Recovery and Reinvestment Act of 2009 and The Small Business Jobs Act of 2010 Reduce Tax Imposed on Certain Asset Sales by S Corporations in 2010 and 2011

Beginning in 2012, New 3 Percent Withholding Applies to Medicare Payments


FATCA/Extenders Bill Would Increase Reporting, Withholding and Penalties

Stop Tax Haven Abuse Act Would Chill Investment in U.S. Funds


Levin Levies Another Attack on Carried Interests

Stimulus Package: Buy Back Debt Today, Pay Tax Later


What to Expect When You’re Buying Back Debt

Legal Considerations When Buying Debt


New York Making a Play to Tax Carried Interests

Proposed IRS Rules Target Patented Tax Strategies


Tax Certainty Available to Developers and Investors in Wind Energy Partnerships

Brokers - Get Ready for More Tax Compliance!


Articles


Tax Diligence, Representations, Covenants and Indemnifications in Business Acquisitions

Closely-Held Business Webinar Series: Tax & Benefits


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