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Len is the lead tax attorney for Bryant Miller Olive P.A.  He is available to Integrity and its clients to serve as a resource for identifying and resolving tax issues.  His wide range of experience with federal tax issues in both the sale and issuance of tax-exempt bonds combined with his work as a government lawyer, a private law practitioner, and a public finance investment banker are the basis for the substantial expertise Len brings to the table in the arbitrage arena.


Len’s past work includes directing Bryant Miller Olive's representation of clients in the area of interest rate swaps and other derivative product transactions. Additionally Len spent three and a half years in the public finance department of Shearson Lehman Hutton, Inc. where he was responsible for the creation and implementation of new tax-exempt and taxable finance products for the firm’s public finance clients.  From 1977 to 1980, Len served as an attorney-advisor in the Office of Chief Counsel to the Internal Revenue Service where he was responsible for the development of income tax regulations and proposed legislation in the tax-exempt bond area. He was the principal author of final regulations relating to arbitrage bonds issued in 1979 and participated in drafting the Mortgage Subsidy Bond Tax Act of 1980. Len is a member of the National Association of Bond Lawyers.  He and received his Bachelor of Science and J.D. from Georgetown University.

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Leonard Marcinko

Tax Attorney
45 Years of Experience
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