Michael R. Leas

Michael R. Leas was born in Jacksonville, Florida, and has practiced in Jacksonville for over 35 years in the areas of taxation law, employee benefits law (including pension, profit sharing and 401(k) plans and nonqualified deferred compensation plans), corporations, and the purchase and sale of closely held businesses. Michael graduated magna cum laude from Duke University in 1976 with degrees in both mathematics and economics, and received his juris doctor degree from Duke University School of Law in 1979. Michael has been a board-certified Taxation Lawyer since 1988. He is the former president and an active member of the ASPPA Benefits Council of North Florida (formerly the Employee Benefits Council of Northeast Florida).

Michael has been selected to be included in The Best Lawyers in America for 2013 and was also selected in a statewide poll as a Florida “Super Lawyer.”

Michael is married to Gale Leas who also graduated from Duke University and holds a masters of business administration degree from the University of North Florida. Michael and Gale have two children, David and Christine. David graduated from Georgia Institute of Technology and works as an engineer in Virginia. Christine graduated from Northwestern University School of Law and lives in Boulder, Colorado.

Work Experience

  • Counsel and advise clients concerning formation and capitalization of corporations, partnership, limited liability companies and other types of business entities.
  • Represent clients in the acquisition or disposition of equity interests or assets of businesses and the dissolution or liquidation of such businesses as well as mergers and other types of tax free reorganizations.
  • Advise clients on establishment, operation and termination of 401(k) plans, pension plans, profit sharing plans and other types of qualified and nonqualified retirement plan arrangements, as well as cafeteria plan, stock option plans, and other types of employee benefit plans.
  • Represent clients of ongoing businesses regarding tax, contracts and general business matters.
  • Advise client on the creation and tax exempt status of charitable organizations.
  • Advise charitable organizations on establishment, operation and termination of employee benefit plans including 403(b) plans and 457 plans

Areas of Practice

  • Taxation
  • Employee Benefits
  • Corporation and Business Entities
  • 401(k) and Pension Plans
  • Profit Sharing Plans
  • Exempt Organizations

Education & Credentials

  • Duke University School of Law (J.D. 1979)
  • Duke University (B.A. magna cum laude, 1976)
  • Florida Bar Board Certified Tax Lawyer
  • AV Rated – Martindale Hubbell

Bar Admissions

  • Florida
  • U.S. Tax Court


  • American Bar Association
  • The Florida Bar
    • Member, Sections on: Tax; Business Law
  • Jacksonville Bar Association
  • ASPA Benefits Council of North Florida

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