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Leonard C. "Len" Martin

Senior Counsel

Len Martin concentrates his practice in taxation, trusts and probate, planned giving and non-profit organizations.

Professional Biography

Mr. Martin is a Chartered Life Underwriter, Chartered Financial Consultant and a Certified Financial Planner. Mr. Martin also is a frequent speaker on estate planning, taxation, and probate matters.

  • Listed in Chambers USA High Net Worth in Mississippi Private Wealth Law (2017 – 2023)
  • Listed in The Best Lawyers in America® since 2003 for Trusts and Estates; since 2012 for Non-Profit/Charities Law; since 2016 for Tax Law
  • Named the Best Lawyers® 2024, 2020 Nonprofit/Charities Law "Lawyer of the Year" in Jackson-MS
  • Named the Best Lawyers® 2021, 2018 and 2015 Trusts and Estates "Lawyer of the Year" in Jackson-MS
  • Named the Best Lawyers® 2017 Tax Law "Lawyer of the Year" in Jackson-MS
  • Selected to Mid-South Super Lawyers2006 – 2023; listed as among top 50 attorneys in Mississippi, 2012 
  • Named a 2018 Top 10 Leadership in Law by the Mississippi Business Journal
  • Member – American (Taxation and Probate and Property Sections), Capital Area and Mississippi (Past Chairman, Taxation Section; Executive Committee, Estates and Trusts Section) Bar Associations
  • Member – Estate Planning Council of Mississippi
  • Fellow – American College of Trust and Estate Counsel (ACTEC)
  • State Chair – ACTEC, Mississippi
  • Former President – Financial Planning Association of Mississippi


  • University of Virginia, J.D., 1980
  • University of Florida, LL.M. in Taxation, 1985
  • Mississippi State University, B.S., 1977, magna cum laude


  • Mississippi, 1981

I can't tell you what a great lawyer Leonard is. He is prompt and always listens to the client and their needs.

[Leonard's] complete knowledge is highly appreciated. He maintains an up-to-date knowledge of tax laws, tax law changes and proposals that would affect mutual clients.

Leonard Martin is highly respected for his in-depth experience advising high net worth clients. 'His expertise is hard to compare. I think he is one of the top persons in the field,' enthuses a source, before continuing: 'Nobody is better at understanding the law and what is possible.'

Len is really good at collaborating with all advisers working with a specific client. He is easy to work with and a good listener; he is brilliant.

[Leonard Martin] doesn't get clogged up in the details. He sticks to the points. He drafts for the big issues and all the minor issues. He is very timely and very knowledgeable in what he does.

'Len is very easy to work with, I mean that from an attorney's standpoint,' explains a fellow estate planner, adding: 'He does a good job for his clients. He has a lot of experience; he provides excellent legal advice and counsel to the clients. He can relate to the client very well, especially in a difficult situation.'

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