LEILANI MEDINA COSTA
Leilani, who is a Certified Public Accountant as well as an attorney, represents individuals, businesses and business owners. She concentrates her practice in the areas of corporate transactions, healthcare law and entity formation and liquidation. Leilani also advises individuals and corporations on issues related to tax planning.

Leilani’s corporate clients come from many industries including the technology, transportation, retail, manufacturing, health care and professional service sectors. Her experience with corporate transactions includes representing buyers, sellers and shareholders in asset and stock transactions. She has broad experience in stock options, phantom stock and executive compensation matters, and regularly counsels businesses and owners on entity formation, shareholder issues, employment matters, contract issues and other general business matters.

While representing physicians, dentists and health care practice groups in general health care matters and regulatory compliance with the Stark Law, Anti-Kickback Law, HIPAA and other health care laws, Leilani has drafted and negotiated contracts for physicians and dentists, advised practice groups seeking to engage in diagnostic, laboratory and ancillary services, and represented health care professionals in the acquisition and disposition of health care practices.

Additionally, Leilani advises companies, business owners and individuals with respect to the various federal, state and local tax laws. She represents organizations seeking tax exempt status; companies undergoing corporate restructurings; individuals seeking tax planning advice; and emerging businesses seeking guidance on the tax advantages and disadvantages of limited liability companies, limited liability partnerships, S-corporations, C-corporations and partnerships.

PRACTICE AREAS
• Corporate Law
• Health Care Law
• Entity Formation and Liquidation
• Tax Planning
• Business Acquisitions

Representative Matters
• Represented large, multi-national industrial products corporation in nationwide
corporate acquisitions for consolidation into central platform company.
• Represented shareholders of a privately-owned engineering and manufacturing
company in a $105,000,000 stock sale of the company and its subsidiaries to
a publicly-traded corporation.
• Represented large and mid-sized manufacturing, technology, and professional
service companies in sale of respective companies’ assets and shares of stock.
• Represented physician groups in the operational and formation aspects of
ancillary services and joint ventures.
• Advised health care groups in general health care matters and regulatory
compliance.
• Counseled women-owned businesses in certification processes with state and
local agencies.
• Advised emerging companies in the business and tax aspects of commencing
operations.
• Advised companies in the tax implications of corporate restructurings, acquisitions
and dispositions.
• Represented non-profit corporations seeking tax-exempt status from federal
and state governments.

EXPERIENCE
• 1998  Metz Lewis LLC
• 1995  Dickie, McCamey & Chilcote, P.C.
• 1989  Certified Public Accountant, Deloitte & Touche LLP

EDUCATION
• 1996  J.D., cum laude, Duquesne University School of Law
             Associate Comment Editor, Duquesne Law Review
• 1989  B.S. B.A., magna cum laude, Accounting and Finance, West Virginia University

ADMISSIONS
• Pennsylvania
• West Virginia

publications
• Solid Plan Needed for Intangible Assets, Pennsylvania CPA Journal, Spring 2008.
• Limited Liability Company Designation Offers Tax Liability Protections, Pennsylvania
CPA Journal, Fall 2004.

PROFESSIONAL AFFILIATIONS AND HONORS
• American Institute of Certified Public Accountants
• Pennsylvania Institute of Certified Public Accountants
• Board of Trustees, Catholic Cemeteries Association

Personal Interests and Activities
• Dinner Committee for 2005 FRAXA Research Foundation’s Venetian Night
benefit gala
• Dinner Committee for 2003 FRAXA Research Foundation’s X-Ball