Timothy J. Leska is a partner with Pepper Hamilton LLP, resident in the Philadelphia office. Mr. Leska focuses his practice on the tax aspects of complex mergers and acquisitions, both domestic and cross-border, with a specialization in transactions involving the formation, acquisition, operation and dispositions of partnerships and LLCs.
Mr. Leska is an active participant in the Tax Section of the American Bar Association and, in 2015, he was honored as a Nolan Fellow, which distinction is awarded annually to up to six young lawyers who materially contribute to the development of the tax law through the Tax Section and have shown leadership qualities. He is a frequent speaker and writer in the partnership area. Mr. Leska was a principal drafter of the Tax Section Comments on proposed regulations relating to passive activity losses and was a material contributor in the development of the Tax Section Comments on the partnership provisions of the regulations relating to the Section 1411 tax on net investment income. He is currently the chair of the CLE Subcommittee of the Partnership and LLC Committee.
Mr. Leska serves on the board of the Philadelphia Tax Conference and has been an adjunct professor at the Temple University Beasley School of Law since 2012, teaching International Tax.
Prior to joining Pepper, Mr. Leska was an attorney in the Office of Chief Counsel (Passthroughs and Special Industries) 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.