Ryan V. Leichsenring

Counsel

  • Overview

    Biography

    Ryan Leichsenring is a counsel in the firm's Tax Group, where he represents clients in connection with a broad range of domestic and international tax matters, with a particular emphasis on multistate taxation issues, tax planning, enforcement and collection defense, and other federal and state tax controversies for both individuals and businesses. He represents clients before taxing agencies in audits and administrative litigation at the federal, state, and local tax levels. Mr. Leichsenring's representation of clients before the Connecticut Department of Revenue Services extends from informal discussions through, where necessary, the Tax and Administrative Appeals Session of the Connecticut Superior Court. 

    Mr. Leichsenring has significant experience with federal and state tax laws that apply to tax-exempt organizations. He has counseled a variety of exempt organizations, both private foundations and public charities, with respect to structure and formation, application for recognition of exemption, information reporting, and unrelated business taxable income strategy and planning. His practice focuses on the constantly shifting tax rules specific to the health care industry. Mr. Leichsenring has represented exempt organization clients in connection with Internal Revenue Service private letter rulings requests and the tax aspects of joint ventures with for-profit entities.

    In addition, Mr. Leichsenring's client representation extends beyond tax structuring to the formation of business entities, registration with tax and other regulatory agencies, and the preparation of operating agreements and other governance documents.

    Mr. Leichsenring is a frequent speaker on federal and State of Connecticut tax, partnership, and limited liability company issues. His recent lectures include presentations to the Connecticut Society of CPAs, the Connecticut Business and Industry Association, the Federal Tax Institute of New England, the National Conference of CPA Practitioners, the University of Connecticut Income Tax School and the National Business Institute.

  • Experience
    • Experience

      Experience

      • Represent independent, nonprofit regional transmission organization with regard to new federal requirement that the organization act as a central counterparty to billions of dollars of annual electricity sales.* 
      • Represented regional construction business in a $110 million stock sale to private equity purchaser.*

      • Represented prolific and high-worth individual in refund claims for Connecticut Personal income tax paid, based on argument that he was not a Connecticut domiciliary.*

      • Represented major university health center in $203 million financing for the construction of state-of-the-art ambulatory care center.*

      • Represented Connecticut nonresident taxpayer in assessment action by Connecticut Department of Revenue Services regarding the ability to tax $100 million lump sum payments made to taxpayer from nonqualified retirement plans.*

      • Represent national staffing company in three successive audits regarding assessment of Connecticut sales tax on personal services provided by third party subcontractors.*

      • Represented privately-held asset management company in connection with offer and sale to group of private investment fund investors of 1,500,004 shares of common stock.*

      *Atty. Leichsenring was counsel in these representative transactions before joining Robinson+Cole.   
    • Professional Associations

      Professional Associations

      Connecticut Bar Association

      American Bar Association

      Connecticut Department of Revenue Services External Advisory Board

      Connecticut Society of Certified Public Accountants
      State Tax Commitee
    • Honors + Awards

      Honors + Awards

      Connecticut Law Tribune, recognized in 2015 New Leaders in the Law Yearbook 

      Listed as a Rising Star in Connecticut Super Lawyers® in the area of Tax Law since 2013 (Super Lawyers is a registered trademark of Key Professional Media, Inc.)

    • Community Involvement

      Community Involvement

      Greater Hartford Jaycees, Inc.
      Director

      Capital City Education Alliance, Inc.
      Director

      Montessori School of Greater Hartford
      Trustee

      Hartford Foundation for Public Giving
      Professional Advisory Committee
  • NEWS + PRESS
    • Presentations

      Presentations

      "Virtual Economy – Ready or Not," co-presented with Jennifer Jensen of PricewaterhouseCoopers, at the 2016 State Tax 360° Conference, held by the Connecticut Society of Certified Public Accountants in Rocky Hill, Connecticut (11/29/2016)
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      "A Practitioner's Perspective on CT Taxes," at the 2016 University of Connecticut Income Tax School in Cromwell, Connecticut (11/16/2016)
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      "Domicile for Connecticut Estate, Gift and Income Tax Planning Purposes," co-presented with Lisa P. Staron of Murtha Cullina, at the Estates & Probate Section's Meeting at the Quinnipiack Club in New Haven (11/7/2016)

      "Connecticut Tax Update, presented at the Tri-State Update hosted by the National Conference of CPAs Westchester/Rockland Chapter," (12/8/2015)

      "2015 State Tax 360° Conference," (12/2/2015)

      "CBA Federal Tax Institute of New England," (10/30/2015)

      "CTCPA Healthcare Conference," (10/1/2015)

      "The 2014 University of Connecticut Income Tax School for Practitioners," (11/18-11/19/2014)

      "2014 Tax 360° Conference," (11/5/2014)

      "Connecticut Special Accrual Rules, presented at the XPX meeting," (10/22/2014)

      "NBI: Sales and Use Tax in Connecticut," (6/17/2014)

      "CBIA 2014 Connecticut Tax Conference," (6/13/2014)

      "Net Investment Income Tax (Code sec. 1411), presented to the Connecticut Society of CPAs," (10/17/2013)

      "Connecticut Society of CPAs, Not-for-Profit Organizations Conference," (6/23/2013)

      "CBIA 2013 Connecticut Tax Conference," (6/21/2013)

      "Current Topics for Tax Exempt Organizations, presented to the Connecticut Society of CPAs," (1/9/2013)

      "The 2012 University of Connecticut Income Tax School for Practitioners," (11/13-11/14/2012)

      "2011 Tax 360° Conference: Federal Tax Legislative Update," (11/9/2011)

      "The 2010 University of Connecticut Income Tax School for Practitioners," (11/17/2010)

    • News

      R+C in the News

      • December 6, 2016

        Ryan Leichsenring Speaks on Virtual Economy at State Tax 360° Conference

        • » more info
      • November 21, 2016

        Ryan Leichsenring Presents at UCONN Income Tax School

        • » more info

      R+C News Releases

      • October 18, 2016

        Robinson+Cole Lawyers Recognized by Super Lawyers®

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      • June 21, 2016

        Robinson+Cole Welcomes Thirteen New Lawyers

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