Jeffrey S. Leavitt (Jeff)
Of Counsel

Contact

(T) +1.216.586.7188
(F) +1.216.579.0212

Education

  • Case Western Reserve University (J.D. 1973; Order of the Coif; Executive Editor, Law Review; National Moot Court); Cornell University (A.B. 1968)

Bar Admissions

  • Ohio

Jeff Leavitt practices in the employee benefits and tax-exempt organization areas. His employee benefits practice involves public and private sector employers and institutional fiduciaries. He consults with both public and private sector employers and public plans concerning plan audit issues and leads teams of lawyers and consultants conducting compliance reviews of plans and their administration. In addition, he advises employers with respect to compliance with the new qualified plan fiduciary requirements, retiree medical benefits, designing benefit programs in view of qualified plan nondiscrimination rules, and handling benefit aspects of acquisitions and dispositions. He also advises clients with respect to the fiduciary aspects of pension administration and investment, including making contributions of property (including employer securities) to pension plans, real estate investments by pension plans, and handling company stock owned by qualified plans in tender offers.

His fiduciary practice has involved representing directed trustees in connection with the implementation of full-service bundled programs for 401(k) plans offering allied mutual funds as investments. He also counsels employers and executives with top hat plans and security devices for nonqualified benefits and assists them with evaluating and implementing benefit-based financing vehicles, including secular trusts.

Jeff's tax-exempt organization practice involves the organization of public charities, private foundations, and supporting organizations; obtaining tax-exemption rulings for such entities; and counseling them on various matters and issues, including grants to U.S. and non-U.S. organizations, investments, unrelated business income tax rules, self-dealing and private inurement, deferred compensation, and rules relating to lobbying and political activities.


Jeffrey Leavitt Jeff