Skip to main content

Leonard Weiser-Varon


[email protected]



Len is a transactional lawyer specializing in municipal debt and municipal fund securities. Len represents issuers, purchasers and borrowers of municipal debt, and also represents state sponsors, private program managers and other contractors involved with Section 529 college savings programs, Section 529A (ABLE) disability savings programs, and state-sponsored auto-IRA programs.

Len’s municipal finance experience includes financings for 501(c)(3) institutions, revenue bonds, project finance, secured lending, student loan financings and other structured finance, workouts and restructurings. He provides general counsel representation, including representing municipal issuers on key contracts with service providers and other parties. He also is experienced in obtaining SEC no-action letters and negotiation of IRS closing agreements.  He has written extensively on a variety of finance-related topics.

During law school, Len 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.


Opening the Door to the New Beginning

January 10, 2022 | Article

In a multistage pro bono engagement, Mintz represented a young man who fled gang violence in Ecuador in detention hearings after he entered the United States, then helped him obtain state court findings supporting a petition to USCIS for permission to remain in the country in the custody of an aunt.
Read more

Treasury and IRS Release Final Tax Regulations for LIBOR Replacement Amendments

January 7, 2022 | Advisory | By Christie Martin, Matthew O. Page, Leonard Weiser-Varon

The alert provides background on the transition to a post-LIBOR world and reviews the tax guidance provided by the Department of Treasury and IRS in final regulations taking effect on March 7, 2022.
Read more
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.
Read more

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.
Read more

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.
Read more
Mintz’s Len Weiser-Varon recently published commentary in The Bond Buyer titled, “Uniform Commercial Code financing statement is integral in bond defaults.”
Read more

The Risks of Imperfect Perfection, and How to Avoid Them

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

Read more
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. 
Read more
Read less

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.
Read less

Events & Speaking


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

Read less

Leonard Weiser-Varon