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Leonard Leader


Our attorneys help you plan for the transfer of your wealth in a tax efficient and cost-effective manner and provide comprehensive and attentive estate-planning counsel. You'll work with a skilled senior attorney experienced in creating lifetime tax-savings planning strategies, ranging from wills and revocable trusts to more sophisticated techniques, including:

  • Family limited-partnerships
  • Limited-liability companies
  • Grantor-retained annuity trusts
  • Sales to intentionally defective grantor-trusts
  • Qualified personal-residence trusts
  • Charitable split-interest trusts
  • Business-succession planning
  • Asset-protection planning

We're also adept at generation-skipping transfer tax planning and life-insurance planning, including preparing life-insurance trusts.


12/22/2017 President Trump Signs Tax Reform Legislation
12/12/2017 Private Client Services 2017 Year-End Advisory
11/09/2017 Domicile and Residence
11/09/2017 Strategies For Owning Property In Multiple States
11/01/2017 Connecticut Estate Tax Exemption Increased
08/09/2017 Trusts in Divorce: The Connecticut Supreme Court Speaks in Ferri
02/06/2017 A 2017 Repeal of the "Death Tax?"
12/15/2016 Private Client Services 2016 Year-End Advisory
08/17/2016 New Proposed Regulations Concerning Valuation Discounts
07/27/2016 Portability: A Useful Estate Planning Tool
12/22/2015 2015 Year-End Estate Planning Advisory
07/15/2015 Connecticut Budget Set to Impact the State's Highest Earners
02/26/2015 Obama Administration's 2016 Budget Proposal
12/22/2014 2014 Year-End Estate Planning Advisory
06/02/2014 Significant Changes to New York Estate and Income Tax Law Effective April 1, 2014
02/03/2014 Estate Planning For Your Digital Assets
12/06/2013 2013 Year-End Estate Planning Advisory
04/30/2013 Income Tax Provisions of the American Taxpayer Relief Act of 2012 and Other Recent Legislation
01/14/2013 Estate Planning Ramifications of the American Taxpayer Relief Act of 2012
10/16/2012 Affordable Care Act Tax Provisions Scheduled to Take Effect on January 1, 2013
06/21/2012 Window May Be Closing Soon on Significant Estate Planning Opportunities; Federal Estate and Gift Tax Provisions Set to Expire on December 31, 2012
12/27/2011 Significant Estate Planning Opportunities Available Until the End of 2012
11/17/2011 Estate Planning for Non-Traditional Couples
06/10/2011 2010 Federal Estate, Gift & GST Tax Changes May Affect Your Estate Plan
12/22/2010 New Legislation Affecting Estate, Gift and GST Tax Finally Enacted - Special Year-End Gift Opportunities Available
11/29/2010 2010 Year-End Planning Opportunities
10/29/2010 Strategies for Owning Property in Multiple States
02/01/2010 Should You Convert Your Traditional IRA into a Roth IRA?
01/26/2009 A Silver Lining? Recent Market Declines May Present Estate Planning Opportunities
08/18/2008 2009 Federal Estate Tax Changes Focus Attention on State Estate Taxes
Non-Residents May Also Face State Estate Taxes
11/08/2007 Estate Planning: There's More at Stake than Just Taxes
06/28/2007 Domicile and Residence
11/16/2006 Update on Recent Developments
08/09/2006 Paying for Education Expenses
11/01/2000 Community Property States versus Common Law Property States

Published Works

02/02/2015 Build Estate Plans with Commercial Real Estate InterestsEstate Planning, Vol. 42, No. 2
12/01/2010 Business Succession as an Evolutionary ProcessTrusts & Estates
08/25/2010 Fate of Famed Art Collection UnresolvedTrusts & Estates
07/28/2010 The Future of PhilanthropyTrusts & Estates
06/23/2010 A Second Golden Age of American Philanthropy?Trusts & Estates
08/24/2006 Estate Tax Deferral if Estate Assets Consist Largely of Closely Held Business Interests: Internal Revenue Code ยง6166Tax Newsletter of the Connecticut Bar Association, August 2, 2006
07.20.2018Chambers High Net Worth 2018 Recognizes Wiggin and Dana Partners and Private Client Services Practice
05.02.2018Wiggin and Dana to Publish an Article Series titled "Legal Issues for High-Growth Technology Companies"
09.22.2017Six Wiggin and Dana Partners Recognized as New York Best Lawyers 2018
06.24.2016Chambers High Net Worth 2016 Recognizes Wiggin and Dana Partner and Private Client Services Practice
08.19.2014Best Lawyers in America Recognizes 33 Lawyers from Wiggin and Dana
01.16.2013Best Lawyers Names Six Wiggin and Dana Partners as "Lawyers of the Year"
04.27.2011Private Client Services Partner Interviewed by Trusts & Estates Magazine Editor-in-Chief
02.11.2011Wiggin and Dana Private Client Services Partner Mark E. Haranzo Co-Authors New Edition of New York Estates Treatise
02.08.2011Wiggin and Dana Partner Quoted in The Trusted Professional
11.15.2010Dan Daniels to be featured speaker at Lower Fairfield Estate Planning Council Meeting
10.08.2010Wiggin and Dana Partner Installed as President of The Jewish Home for the Elderly Fairfield Men's Club
07.26.2010Wiggin and Dana Partner Named as a Featured Speaker at 41st Annual New York Estate Tax and Financial Planning Conference
02.09.2010Wiggin and Dana Lawyer Teaching at Fairfield Continuing Education
08.17.2009Dan Daniels comments in Kiplinger's Retirement Report: "Protect Heirs From State Estate Taxes"
01.22.2009Wiggin and Dana Partner Makes List of Top 100 Trust Lawyers In U.S.
10.04.2007Wiggin and Dana LLP Honored with Pro Bono Award from Connecticut Legal Services, Inc.
02.06.2007Darienite Haranzo becomes solicitor of England and Wales
04/25/2018 34th Annual FPA of Connecticut State Conference
Hot Topics in Estate Planning
04/24/2018 Planning for Change of Domicile to Florida: Help Your Clients Do It Successfully
04/20/2018 Trust and Estate Planning: Helping Business Owners Keep What They Have Earned
02/27/2018 Planning for Change of Domicile to Florida: Help Your Clients Do It Successfully
12/19/2017 A Roadmap to Navigating the Complex Interactions Between Trust Law and Divorce Law
11/09/2017 Planning for Change of Domicile to Florida: Help Your Clients do it Successfully
06/06/2017 Estate Planning for Education Expenses Webinar
05/17/2017 Issue Spotting in Matrimonial Actions: Trust Interests, Inheritances & Estate Planning
03/17/2016 Wills, Trusts & Estates, and Probate Court
06/18/2015 Migration and Mitigation
06/16/2015 Estate Planning with Education Trusts and 529 Plans
06/10/2015 Estate Planning Update
04/22/2015 Hot Topics in Estate Planning
03/26/2015 Planning for a Successful Business Exit
03/19/2015 Wills, Trusts, & Estates, and Probate Court
02/19/2015 Duress & Undue Influence in Estate Planning
01/14/2015 Will Contests: Common Grounds for Challenges and Potential Strategies for Avoiding and Defeating Them
05/28/2014 Trust Investments: A Guide to Trustee Duties & Liability Under the UPIA
04/23/2014 The New Mindset for Estate Planning After ATRA 2012
03/06/2014 Preparing Gift Tax Returns
02/06/2014 CLE Nuts and Bolts: Wills, Trusts, & Estates, and Probate Court
04/24/2013 Estate Planning for the Family Business Owner
04/25/2012 Estate and Succession Planning for the Family Business Owner: A Practical Guide
11/16/2011 Crossing State Borders in Trust & Estate Law: What the New York Practitioner Needs to Know about Florida, New Jersey, Delaware & Connecticut
10/26/2011 Family Business Succession
07/27/2011 Estate Planning for Business Owners
10/27/2010 Estate Planning During a Time of Uncertainty
10/22/2010 Ultimate Estate, Retirement & Financial Planning Conference
10/22/2010 Adventures in Generation Skipping Planning
10/20/2010 Crossing State Borders in Trust & Estates Law: What the New York Practitioner Needs to Know about FL, NJ, DE and CT
09/28/2010 Estate Planning Course for Parents
09/16/2010 Generation-Skipping Transfer Tax: Overview and Planning Opportunities
05/13/2010 Hot Topics in Estate Planning 2010
04/29/2010 Estate Planning in 2010
04/27/2010 Estate Planning in 2010
05/01/2008 2008 Spring Estate Planning Seminars

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