EDUCATION:
Georgetown University Law Center
Washington, District of Columbia
LL.M (Taxation), with distinction, 1994
College of William and Mary School of Law
Williamsburg, Virginia
J.D., 1987
College of William and Mary
Williamsburg, Virginia
A.B., 1984
Virginia
U.S. Tax Court
West Virginia
MEMBERSHIPS:
- Harrisonburg-Rockingham Bar Association (President 2008-2009)
- Harrisonburg-Rockingham Free Clinic, Chair
Rockingham Memorial Hospital Foundation (Chair 1995-2003) - VBA/VSB Joint Commission on Multidisciplinary Practice
- American Health Lawyers Association
- Shenandoah Valley Educational Public TV (WVPT Channel-51) (Chair 2004-2006)
- Harrisonburg Rotary Club (President 2001-2002)
RECOGNITIONS:
- AV* Peer Review Rated by Martindale-Hubbell
- Best Lawyers in America®, Corporate, Tax Law, Health Care Law
- “Legal Elite”, Virginia Business Magazine
- “Super Lawyer,” Virginia Super Lawyers Magazine, Business/Corporate
Jeffrey G. Lenhart

Shareholder
Harrisonburg
Phone: 540-437-3123
Charlottesville
Phone: 434-220-6100
E-mail: jgl@lolawfirm.com
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At Lenhart Obenshain
Jeffrey G. Lenhart serves as general counsel to numerous closely held businesses and professional associations (including medical and dental practices, accounting firms and architectural practices).
Mr. Lenhart has substantial experience in business formation, health care, succession planning, and mergers, acquisitions and divestitures. His practice also specializes in estate planning (with particular emphasis in representing family-owned businesses) and employee benefits, including creation of leveraged ESOPs. In all these areas, Mr. Lenhart brings to bear substantial technical and practical experience and expertise in federal, state and local taxation law.
Experience
Case results depend on a variety of factors unique to each case and do not guarantee or predict a similar result in any future case.
- Served as lead counsel to nationally ranked poultry processor, successfully negotiating the sale of its stock, preceded by the spin-off of substantial non-core assets in a Zenz transaction
- Facilitated multiple tax-free spin-offs of corporate divisions, including obtaining private letter rulings from the Internal Revenue Service
- Negotiated and consummated numerous taxable and tax-free business transactions on behalf of private business clients, recently including the acquisition of a multi-state electronics enterprise and the acquisition of a Canadian corporation
- Successfully litigated a case of first impression regarding application of state law non-discrimination standards to self-insured health plans in US District Court and the US Court of Appeals
- Negotiated the formation, restructuring and division of numerous professional associations
- Assisted philanthropic individuals in creating significant Charitable Lead, Remainder and Dynasty Trusts to balance tax savings, philanthropy and family asset stewardship
- Assisted hundreds of families in developing estate and financial plans as well as providing estate administration advice, including estates involving augmented estate claims, pretermitted heirs and significant and complex tax issues with the Internal Revenue Service
- Successfully negotiated with the Appeals Division of the Internal Revenue Service regarding the characterization of a substantial cattle operation as a hobby loss
- Negotiated joint ventures between medical practices and tax exempt health care organizations

Melida Neal
540-437-3129
mneal@lolawfirm.com
Areas of Practice
Tax Law
Business Law
Health Care
Estate Planning
Employee Benefits
ERISA