Paul S. Leonard is a partner with Spain & Gillon, where he has practiced law since 1988. He concentrates in the area of taxation, with an emphasis in pass-through entities, estate planning, employee benefits, general business planning and tax-exempt bond issuance. Mr. Leonard is listed in the Red Book of bond counsel. He is admitted to practice in all state courts of Alabama and the United States Tax Court. Mr. Leonard is a native of Dothan, Alabama, and received his B.S. degree in accounting, magna cum laude, from the University of Alabama. He received his Juris Doctor from the University of Alabama School of Law, where he made Order of the Coif and was awarded the Dean M. Leigh Harrison Award and the American Tax Institute Award. Mr. Leonard received his LL.M. in Taxation from the University of Florida School of Law, Graduate Tax Program. He is a member of the Alabama Bar Association, the Alabama Tax Section of the Alabama Bar Association and the Samford University Planned Giving Committee.