Ryan V. Leichsenring

Partner

  • Overview

    Biography

    Ryan Leichsenring, a member of the firm's Tax Group, represents clients in connection with a broad range of domestic and international tax matters.

    Tax

    Ryan's practice has 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. His 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.

    Exempt Organizations

    Ryan 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. Ryan 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.

    Corporate Governance

    His 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.

    Pro Bono

    Ryan is committed to doing pro bono work. He has long-term relationships with two charitable organizations that formed following the Sandy Hook tragedy, including The Jessica Rekos Foundation Inc. and Safe and Sound: A Sandy Hook Initiative Inc. Ryan helped form the charities, assisted them with obtaining tax exempt status, and provides ongoing legal advice regarding their operations.

    He 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 Certified Public Accountants Inc., 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. Ryan also contributes to the firm's Health Law Diagnosis blog.

    He has been selected as a Rising Star to the Connecticut Super Lawyers list from 2013 to 2019.

  • Experience
    • Experience

      Experience

      • Represented Visiting Nurse Association (VNA) in the sale of its home health and hospice operations to Amedisys, a leading national provider of home health, hospice, and personal care. 

      • Successfully obtained “no change” letter in audit of an investment partnership where claimed deficiency was over half a million dollars in Connecticut income tax. 

      • 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 Committee

      Connecticut Business & Industry Association
      Tax & Finance Committee
    • Honors + Awards

      Honors + Awards

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

      Selected as a Rising Star to the Connecticut Super Lawyers list from 2013 to 2019.

      Robinson+Cole Pro Bono Award, 2022

    • Community Involvement

      Community Involvement

      Connecticut Retirement Security Authority
      Advisory Board (2023 - 2027)

      Greater Hartford Jaycees, Inc.
      Director (2014 - present)

      Capital City Education Alliance, Inc.
      Director (2009 - 2016)

      Montessori School of Greater Hartford
      Trustee (2016 - present)

      Hartford Foundation for Public Giving
      Professional Advisory Committee (2016 - present)

      Lea's Foundation for Leukemia Research, Inc.
      Board of Directors (2016 - present)
  • NEWS + PRESS
    • Presentations

      Presentations

      "Remote Employees/ State Tax & Benefit Issues," at the Massachusetts Bar Association's 2022 Health Law Conference (9/30/2022)
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      "Connecticut State Tax Credits & Incentives," at the Connecticut Business and Industry Association’s (CBIA) 2019 Connecticut Tax Conference in Rocky Hill, Connecticut (6/11/2019)

      "Trending Topics in State Tax," presented as part of the Connecticut Society of CPAs 2018 State Tax 360° conference in Plantsville, Connecticut (11/29/2018)
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      "What Your Small Business Needs to Know About Nexus," hosted by the Connecticut Society of Certified Public Accountants (7/18/2018)
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      "Unexpected Multistate Tax Issues for Small Businesses: What You Need to Know," as part of the 2018 Connecticut Tax Conference presented by the Connecticut Business & Industry Association (6/7/2018)
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      "Domicile, Estate, and Income Tax," co-presented with Kelley Galica Peck of Cummings & Lockwood, at the 2017 State Tax 360° Conference, held by the Connecticut Society of Certified Public Accountants in Rocky Hill, Connecticut (11/29/2017)
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      "A Practitioner’s Perspective on Connecticut Taxes," at the 2017 University of Connecticut Income Tax School for Practitioners in Cromwell, Connecticut (11/15/2017)
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      "Tax Credit and Incentive Triggers," co-presented with Bill Claffey, CPA, of Fiondella, Milone & LaSaracina, CFO Knowledge Network–sponsored session in Rocky Hill, Connecticut (10/27/2017)
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      "Tax Credit and Incentive Triggers," co-presented with Bill Claffey, CPA, of Fiondella, Milone & LaSaracina, CFO Knowledge Network–sponsored session in Norwalk, Connecticut (9/29/2017)
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      "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

      • March 6, 2023

        Ryan Leichsenring Appointed to Connecticut Retirement Security Authority Advisory Board

        • » more info
      • August 2, 2022

        Robinson+Cole Presents Annual Awards for Outstanding Contributions

        • » more info
      • January 5, 2022

        Business Transactions Team Represents Hydrofera, LLC in Sale to Essity

      • May 21, 2021

        Transactional Health Law Team Represents Visiting Nurse Association and BlackTree/Simione in Recent Deals

        • » more info
      • June 19, 2019

        Ryan Leichsenring Presents on State Tax Credits and Incentives at CBIA's 2019 CT Tax Conference

        • » more info
      • December 5, 2018

        Ryan Leichsenring Speaks During 2018 State Tax 360° Conference

        • » more info
      • October 18, 2018

        51 Robinson+Cole Lawyers Recognized by Super Lawyers®

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      • July 24, 2018

        Ryan Leichsenring Presents Program on What Small Businesses Need to Know About Nexus

        • » more info
      • June 15, 2018

        Ryan Leichsenring Presents on Multistate Tax Issues for Small Businesses at 2018 Connecticut Tax Conference

        • » more info
      • December 29, 2017

        Ryan Leichsenring Speaks on Domicile and Related Income Tax Issues at State Tax 360° Conference

        • » more info
      • November 28, 2017

        Ryan Leichsenring Presents at UCONN Income Tax School

        • » more info
      • October 11, 2017

        Ryan Leichsenring Speaks on Tax Credit and Incentives at CFO Knowledge Network Event

        • » more info
      • 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

      • November 18, 2020

        Robinson+Cole Elects New Partners and Counsel

      • November 18, 2019

        Robinson+Cole Receives the Diana Kleefeld Pro Bono Award from Connecticut Appleseed

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        • View article
      • October 19, 2019

        52 Robinson+Cole Lawyers Recognized by Super Lawyers®

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        • View article
      • October 17, 2017

        Robinson+Cole Lawyers Recognized by Super Lawyers®

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        • View article
      • October 18, 2016

        Robinson+Cole Lawyers Recognized by Super Lawyers®

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        • View article
      • June 21, 2016

        Robinson+Cole Welcomes Thirteen New Lawyers

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    • Legal Updates/Newsletters

      Legal Updates/Newsletters

      "Work from Anywhere? Telecommuting and Tax Obligations for Employers: Practical Considerations and Tips for Human Resources and Management" co-authored with Bruce B. Barth, Britt-Marie K. Cole-Johnson, Alisha N. Sullivan, Abby M. Warren and Kayla N. West (12/18/2020)