Leslie A. Okinaka

Leslie focuses her practice primarily on the application of ERISA’s fiduciary standards and prohibited transaction provisions to their activities in transactional financial matters.

Leslie regularly advises clients about ERISA fiduciary and prohibited transaction considerations in securitization transactions and secured financing transactions, including the marketing and selling of asset backed securities and debt obligations to employee benefit plan investors. She also provides counsel regarding issues arising under ERISA and the Internal Revenue Code with respect to structuring and negotiating credit and repurchase facilities, swap transactions, asset and stock purchase agreements, and other corporate financial transactions. In addition, Leslie advises financial firms on structuring and managing investment vehicles for investment by employee benefit plans or entities holding assets of employee benefit plans.

Leslie also has experience in income tax aspects of renewable energy financings and equipment and facility leveraged lease transactions.

• Recognized as a Leader for US Taxes: Non-Contentious, Legal 500 United States, 2023-2025

• Recommended for US Taxes: Non-Contentious, Legal 500 United States, 2023-2024