Bryant Miller Olive

Leonard T. Marcinko


Office phone: 770-399-7700

Office Location: Atlanta



Mr. Marcinko has concentrated his law practice in the federal income tax aspects of municipal finance law. He has over 35 years of wide ranging experience dealing with federal tax issues associated with the sale and issuance of tax-exempt bonds, as a government lawyer, as a private law practitioner, and as a public finance investment banker. In addition to his primary responsibility of dealing with federal income tax issues related to the firm’s public finance area, Mr. Marcinko has headed up Bryant Miller Olive’s representation of clients in the area of interest rate swaps and other derivative product transactions. Prior to joining Bryant Miller Olive, Mr. Marcinko spent three and a half years in the public finance department of Shearson Lehman Hutton, Inc. At Shearson, he was responsible for the creation and implementation of new tax-exempt and taxable finance products for the firm’s public finance clients, with special emphasis on the Southeastern Region of the United States. Prior to joining Shearson in 1985.

Mr. Marcinko practiced law for five years as a partner in the Tax Department of the national municipal bond law firm of Kutak Rock. At Kutak Rock, he participated as Bond Counsel, underwriters’ counsel, or special tax counsel in a wide variety of tax-exempt bond financings throughout the United States, including advance refundings, pooled loan programs, student loan and mortgage revenue bond financings, and exempt industrial development bond issues. From 1977 to 1980, Mr. Marcinko served as an attorney-advisor in the Office of Chief Counsel to the Internal Revenue Service where he was responsible for the development of income tax regulations and proposed legislation in the tax-exempt bond area. He was the principal author of final regulations relating to arbitrage bonds issued in 1979 and participated in drafting the Mortgage Subsidy Bond Tax Act of 1980. Mr. Marcinko is a member of NABL and is listed in the Municipal Bond Attorneys’ section of The Bond Buyer’s Municipal Marketplace.


College: Georgetown University, Washington, D.C.- Bachelor of Science, 1973

Law School: Georgetown University Law Center, Washington, D.C.- J.D., 1976


The Florida Bar, 1999

The Georgia Bar, 1990

The D.C. Bar (Inactive), 1981


All Florida Courts


Member, National Association of Bond Lawyers


The Best Lawyers in America for 2006-2016, 2019 and 2020

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