LEONARD J.C. HARDESTY, JR.
tel: 973.889.8800
fax: 973.889.8811
e-mail: len@mirzaianhardesty.comPractice Areas
Corporate and Business Law
Mergers & Acquisitions
Commercial & Residential Real Estate
Banking & Lending Law
Estate & Gift Tax Planning
Estate Administration
Will Contests & Disputes
General Tax Law
Federal & State Tax Controversy
Charitable Organizations
Biography
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 also has significant experience in the formation and ongoing representation of both public and private tax exempt charitable organizations. Mr. Hardesty has first hand experience in the governance of charitable organizations, having served as an officer of several such entities throughout the years. Mr. Hardesty has worked with and continues to work with several notable charities, including the Greater New Jersey Chapter of the Alzheimer's Association and 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 & Harz, LLC in Hackensack, New Jersey, and continues to serve as Counsel to that firm, prior to which he was an associate at the law firm of Vizzoni & 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 also lectures students on individual income taxes at Seton Hall University School of Law and has consistently done so for the past nine 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 Bergen County Bar Association. He presently resides in Chester, New Jersey.
Education
LLM in Taxation from the New York University School of Law, 2000
JD, Seton Hall University School of Law, 1998
MBA in Accounting from the Stillman School of Business at Seton Hall University, 1995
BS, Economics from Purdue University, 1992
Bar Admissions
New Jersey
New York
U.S. District Court District of New York
U.S. District Court District of New Jersey
U.S. Tax Court
Professional Associations
New Jersey State Bar Association