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Leonard Weiser-Varon


[email protected]



Len specializes in municipal and corporate debt transactions. Len also represents state sponsors and private program managers of Section 529 college savings programs, Section 529A (ABLE) disability savings programs, and state-sponsored auto-IRA programs. Len is often invited to speak on securities and constitutional law issues impacting finance and regularly writes on public finance matters. He has been recognized as one of the top public finance lawyers in Massachusetts in a peer survey by Massachusetts Super Lawyers.

Len is active in both municipal finance and corporate finance, with an emphasis on financings for 501(c)(3) institutions, project finance, secured lending, structured finance transactions, workouts and restructurings, corporate debt, Section 529 college savings programs, and Section 529A (ABLE) disability savings programs. He is also knowledgeable about federal COVID-19-related loan and grant facilities.

His practice includes service as bond counsel, issuer’s counsel, underwriters’ counsel, and counsel to institutional purchasers and borrowers in connection with public offerings and private placements of, and defaults and bankruptcies involving, tax-exempt and taxable debt for public, nonprofit, and corporate entities. Len also serves as state sponsor’s counsel and program manager’s counsel on various Section 529 and Section 529A (ABLE) programs. He also is experienced in obtaining SEC no-action letters and negotiation of IRS closing agreements.

Len is a panelist on securities and constitutional law matters and on Section 529 and ABLE programs, and has published articles and edited textbooks on a variety of finance-related topics.

During law school, he was an editor of the Columbia Law Review. Before joining the firm, Len clerked for Associate Justice Ruth I. Abrams of the Supreme Judicial Court of Massachusetts.


  • Columbia University (JD)
  • Dartmouth College (BA)


  • Represented the trustee and bondholders of the Iowa subsidiary of Dutch nitrogen fertilizer company OCI NV in connection with debt restructuring of the $1.2 billion high yield bond issue.
  • Represented the Massachusetts Educational Financing Authority as bond counsel and general counsel for brand new student loan refinance program, offering a flexible program for borrowers, including both fixed rate and variable refinancing options to lower rates and consolidate repayment. Work included the public offering of debt as well as the legal work on all the documents for the new loan program and the extensive consumer protection regulation.

Recognition & Awards

  • 2020 Turnaround Management Association's Non-Profit Turnaround Award 


- Spanish

Recent Insights

News & Press



Public Finance Viewpoints Thumbnail
On October 2, 2020, the Internal Revenue Service released final regulations providing guidance for Section 529A “qualified ABLE programs” established by states under the Stephen Beck Jr. Achieving a Better Life Experience Act of 2014 (the “ABLE Act”) to provide tax-favored savings and investment accounts for individuals with disabilities.  Building on proposed regulations issued in 2015 and 2019 and several prior IRS notices as to how the final regulations would resolve specific issues under the ABLE Act, the final regulations clearly seek to avoid, within statutory constraints, imposing major administrative burdens on ABLE programs. Nonetheless, several key provisions contain ambiguities or raise concerns.  As indicated by prior IRS guidance, the regulations provide a transition period of at least two years for ABLE programs operating in good faith to implement provisions applicable to such programs, and thus an opportunity for the IRS address such ambiguities and concerns through notices or other guidance prior to their full implementation.
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Bankruptcy & Restructuring Viewpoints Thumbnail

Congress Acts to Mitigate COVID-19 Impact

March 18, 2020 | Blog | By Anthony DeMaio, William Kannel, Leonard Weiser-Varon

Below is an update on legislative efforts by Congress and the White House to address the coronavirus pandemic, prepared by our D.C. colleagues at ML Strategies, who are closely following these fluid and fast-moving developments. Efforts to provide a supply of low cost working capital to the many businesses and entities experiencing operational and/or cash flow disruption may be of particular interest to our bondholder clients.
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Viewpoint Thumbnail

SOFR So Good! IRS Makes It Easier to Say ‘Goodbye’ to LIBOR

October 10, 2019 | Alert | By Christie Martin, Leonard Weiser-Varon, Matthew O. Page

This alert describes how Proposed Regulations from the IRS will help facilitate an orderly transition from LIBOR, with minimum cost and disruption to the market.
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Viewpoint Thumbnail

The Risks of Imperfect Perfection, and How to Avoid Them

September 25, 2019 | Blog | By Leonard Weiser-Varon

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Public Finance Viewpoints Thumbnail
Mintz’s Len Weiser-Varon recently published commentary in The Bond Buyer titled, “Uniform Commercial Code financing statement is integral in bond defaults.”
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Public Finance Viewpoints Thumbnail
Tolstoy warned that “if you look for perfection, you’ll never be content”; but Tolstoy wasn’t a bankruptcy lawyer.  In the world of secured lending, perfection is paramount. A secured lender that has not properly perfected its lien can lose its collateral and end up with unsecured status if its borrower files bankruptcy. 
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IRS Expands Remedial Action for Nonqualified Use of Tax-Advantaged Bonds

April 13, 2018 | Alert | By Christie Martin, Leonard Weiser-Varon

The IRS on April 11, 2018 released Revenue Procedure 2018-26 (Rev. Proc. 2018-26), which include the expansion of remedial action options in connection with certain post-issuance leases to private parties of facilities financed with tax-exempt bonds.
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IRS Expands Remedial Action for Nonqualified Use of Tax-Advantaged Bonds

April 13, 2018 | Blog | By Leonard Weiser-Varon, Christie Martin

The IRS on April 11, 2018 released Revenue Procedure 2018-26 (Rev. Proc. 2018-26), which expands remedial action options in connection with certain post-issuance leases to private parties of facilities financed with tax-exempt bonds.
Read more

News & Press

News Thumbnail
Mintz Member Leonard Weiser-Varon authored a commentary article published by The Bond Buyer that evaluated the importance of considering the Uniform Commercial Code financing statement in a secured bond transaction.
This Forbes article addresses what really matters when investing in municipal bonds, citing a memorandum authored by Mintz Member Leonard Weiser-Varon.
Mintz Member Len Weiser-Varon is quoted in the Wall Street Journal on the new tax law that will allow all consumers with 529 ABLE savings program eligibility to select any state’s sponsored plan, not just that of their home state.



Detroit and Puerto Rico

Minnesota Society of Municipal Analysts

Minneapolis, MN


Puerto Rico Panel Discussion

Global High Yield & Leveraged Finance Conference

Loews Hotel Miami Beach, FL