Leonard J.C. Hardesty, Jr., Esq., MBA, LL.M., Neighbor

Leonard J.C. Hardesty, Jr., Esq., MBA, LL.M.

<b>MIRZAIAN HARDESTY, LLC</b>

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17 Pine Street

Morristown, New Jersey 07960

tel: 973.889.8800

fax: 973.889.8811

e-mail: len&#64;mirzaianhardesty.com

Mr. Hardesty has extensive experience representing both publicly and privately held companies in acquisitions, divestitures and mergers. In addition, Mr. Hardesty has represented public and private organizations with respect to start-up ventures; franchise and licensing agreements; joint ventures; employment, confidentiality, termination, and retention agreements; shareholder buy-sell agreements, operating agreements, and partnership agreements; and a broad range of other commercial agreements, including the preparation and negotiation of residential and commercial real estate transactions with particular focus on like kind exchange transactions.

Mr. Hardesty is experienced in the drafting of sophisticated estate planning documents such as wills, trusts, durable powers of attorney, and advance medical directives. He also handles estate administration and guardianship matters for the firm. Mr. Hardesty’s practice places particular emphasis on an integrated estate, gift and income tax planning approach, with particular focus on owners of closely held businesses.

Mr. Hardesty regularly assists clients in resolving complex tax controversies.   His clientele includes corporations, partnerships, estates and trusts, individuals and other entities facing a variety of tax liabilities.  He has successfully litigated tax cases in the United States Tax Court, as well as state and local tax courts; however, the majority of his success has been achieved quickly and privately through the administrative process. 

Mr. Hardesty also has significant experience in the formation and ongoing representation of both public and private tax exempt charitable organizations. Mr. Hardesty has worked with and continues to work with several notable charities, including the New Jersey Volunteer Lawyers for the Arts, Greater New Jersey Chapter of the Alzheimer&#39;s Association, the Internal Revenue Service sponsored Voluntary Income Tax Assistance (VITA) program.

Mr. Hardesty began his career in the International Tax Department of RJR Nabisco, Inc. Shortly before the merger of Nabisco and Kraft Foods, Mr. Hardesty joined the New York City office of KPMG, LLP where he worked in the International Taxation Group as a Senior Tax Consultant and was a frequent contributing author to the International Bank Tax Reporter. Most recently, he was “of Counsel” to the law firm of Herten, Burstein, Sheridan, Cevasco, Bottinelli, Litt &amp; Harz, LLC in Hackensack, New Jersey, prior to which he was an associate at the law firm of Vizzoni &amp; Costello, LLC in Bridgewater, New Jersey.

Mr. Hardesty lectures extensively to civic and professional groups about a variety of corporate, estate planning and tax law topics. Mr. Hardesty has lectured students on individual income taxes at Seton Hall University School of Law for over ten years.

He is admitted to practice in New Jersey and New York and his present professional affiliations include the New Jersey Bar Association (Taxation Section) and the Morris County Bar Associations. He presently resides in Chester, New Jersey.

<b>Education</b>

LLM in Taxation from the New York University School of Law, 2000

JD, Seton Hall University School of Law, 1998<br> MBA in Accounting from the Stillman School of Business at Seton Hall University, 1995<br> BS, Economics from Purdue University, 1992

<b>Bar Admissions</b>

New Jersey

New York<br> U.S. Tax Court <br> <br> <b>Professional Associations</b>

<b> </b>New Jersey State Bar Association

New York State Bar Association