Sean Leonard is a member of Dentons’ Real Estate practice, concentrating on the representation of various participants in tax-advantaged investing, community development and affordable housing. The majority of his practice is focused on the representation of investors, community development entities and lenders in connection with new markets tax credit transactions. He also represents investors in low-income housing tax credit transactions, including direct investments, investments in proprietary funds and investments in multi-investor funds.
Sean also has experience in all aspects of tax-advantaged investment portfolio management, advising clients in regards to dispute resolution, contract interpretation and pre-litigation enforcement, management company and general partner removals, negotiations with lenders and governmental agencies in connection with foreclosure actions, refinancings and loan workout agreements and the sale or other disposition of aged assets.
Sean has additional broad experience in a full range of traditional corporate transactions, including mergers and acquisitions, venture capital transactions, public offerings of securities, commercial loan facilities and private placements of securities under Regulation S, Regulation D and other exemptive provisions.
Sean is a frequent speaker at new markets tax credit and low income housing tax credit conferences and seminars. He is also the author of numerous articles on new markets tax credits, low income housing tax credits and various other legal topics.
Activities and Affiliations
- Member, American Bar Association, Forum on Affordable Housing
and Community Development
- Member, Massachusetts Bar Association
- Member, Essex County Bar Association
- Member, Boston Bar Association
- Member, Zoning Board of Appeals, Newburyport, MA
- Member, Volunteer Lawyers for the Arts Project
Prior and Present Employment
Prior to joining Dentons, Sean was a partner at an international law firm where he focused his practice on a wide variety of tax-advantaged investments. He has additional experience as an executive at leading tax credit syndicator, where he focused on the preservation and/or restoration of the value of investor equity and the stream of tax credits associated with that investment, including the oversight of a portfolio of underperforming assets, and the development and implementation of workout strategies for troubled properties. This practical, hands-on business experience provides Sean with a unique perspective when advising clients in connection with all facets of tax-advantaged investments.
Sean also served as US legal counsel for the management consulting division of a publicly traded British media company, where he provided legal representation, advice and interpretation to the company’s executive management team in all substantive areas of law affecting the company, including in connection with the company’s merger and acquisition activity, reporting under federal securities laws, employment issues, contracting and licensing, litigation matters, real estate and the management of the company’s significant intellectual property portfolio.