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Christopher J. Leff Director


Office: 802.658.2311

Direct: 802.860.4163

Christopher Leff provides commercial and tax law counsel to businesses, business owners, and nonprofit organizations. He assists clients in a broad range of matters, including business entity formation, shareholder agreements, partnership agreements, mergers and acquisitions, sales of businesses, owner buyouts, dissolutions, business finance, deferred compensation agreements, software and technology licensing, and general commercial law.

In addition to representing a broad array of U.S.-based businesses, Chris provides counsel to a wide variety of businesses based in Canada and other countries on U.S. legal matters. Chris assists foreign businesses with formation of U.S. subsidiaries, state business registration compliance, organization and dissolution of joint ventures with U.S. partners, purchases of U.S. businesses, advice regarding U.S. tax matters, and advice regarding U.S. contracts and terms. He also represents foreign lenders and borrowers in connection with commercial financing involving collateral located in the U.S.

Chris’s extensive experience and knowledge of tax law also make him an invaluable team member of several practice groups at PF+C. He provides counsel on issues of federal and state taxation, including income, sales, employment, real estate, and international tax issues. He advises captive insurance companies and insureds regarding structuring captive insurance arrangements to achieve optimal federal income tax results. He has prepared legal opinions regarding the federal income taxation of various captive insurance arrangements.

Professional + Community

American Bar Association

Chittenden County Bar Association

Vermont Bar Association

First Night Burlington, Member of the Board, 2005 – 2014

Leadership Champlain Alumni, Lake Champlain Regional Chamber of Commerce

Lake Champlain Regional Chamber of Commerce, Counsel to the Board, 2018 – Present

University of Vermont Lane Series, Member of the Board, 2007 – Present


Best Lawyers in America® 2013-2022

Super Lawyers,  2008-2012, 2022


Co-author, “The Business Break-up”, Champlain Business Journal, January 2006.

“Federal Income Taxation of Captive Insurance LLC’s”, Captive Chronicle, VCIA Newsletter, Spring 2004