Jorge Mora Chacón

Jorge Mora Chacón is our exclusively recommended Corporate Services expert in Costa Rica on the Advisory Excellence website. If you need assistance in this area, please contact Jorge directly using the contact details listed above.

Our mission is to become the strategic partners of our clients by helping them to achieve their business objectives through the security of financial information, through administrative efficiency, through risk management and through compliance with the legal regulations of the country

In ACESA, we offer quality and timely service, in accordance with the needs of our customers, thereby creating the added value that they require.

Some of the reasons that our customers prefer us:

  • We build and maintain long-term relationships and mutual benefits with our customers;
  • We are flexible and are adaptable to changing circumstances within the company;
  • We are members of Geneva Group International, a network of accountants, lawyers and consultants that is ranked among the top 10 global networks;
  • We provide legal certainty in the tax calculations that businesses are required to report;
  • We are attentive to all opportunities for tax savings by analysing changes in legislation and keeping an eye on adherence to tax regulations;
  • We keep our customers informed of changes in tax laws.

ACESA is a recognized consulting firm with more than 20 years of experience in Costa Rica and in Central America. We specialize in providing high quality administrative and financial solutions to demanding clients who need to ensure that their processes are efficient and rapid. We have been an exclusive partner of  Geneva Group International in Costa Rica since 2007. Our managing partner, Jorge Mora Chacon, has been a certified public accountant for more than 25 years, with a degree in Business Administration and Finance and a Masters in Tax Consulting. He has extensive local and international experience.

Following are some of our services:

  1. Initiating Operations
    1. Creation of corporations or limited liability companies
    2. Procedures with government authorities for the start of operation
    3. Support in opening bank accounts
  2. Labor Consulting for the proper hiring and management of your employees
  3. Tax advice to ensure proper compliance with your obligations and protection of your rights
  4. Immigration Services for foreigners who require processes for a temporary stay or for residency
  5. PEO Services: We hire the employees who are selected by foreign companies, and we make the employees available to these companies when they do not have legal representation in the country but need to hire personnel to expand their businesses
  6. Payroll Services: We manage your staff payroll in accordance with legal regulations
  7. Accounting Services & Tax Compliance: We fully, or partially, perform your accounting cycle and submit your tax returns
  8. Back Office: We can outsource any administrative or financial process that our clients need, such as billing, accounts receivable, purchases, human resources, etc.


Konstantin Vassilev

Vassilev & Partners Law Firm is a dynamic and business-oriented law practice that provides high quality legal services to local and foreign corporate clients. We support entities already established in the Bulgarian market, as well as foreign investors who strive to start and develop their activities locally in an unimpeded manner.

Our main focus is the provision of legal services to international projects in the area of corporate and financial law, real estate and litigation. We provide a full range of legal analyses and due diligence investigations, legal advisory, legal subscription services, participation in negotiations, legal representation before judicial and extrajudicial institutions, state officials and third parties.

In addition to the legal services we offer you wide range of tax and accounting services to provide efficient solutions for the overall management of your business.

We have a network of local and foreign partners with whom we share expertise in order to ensure the legal completion of complex international projects. Our goal is to provide you with the right decisions in any situation especially where interaction with legal, financial and tax advisors from different jurisdictions is needed.

We offer you comprehensive legal services based on expertise, responsible and personally engaged approach. We take to heart your business interests and get to the core of the matter. Our goal is to fully satisfy your requirements and expectations.

We provide our services in Bulgarian, English, German, French and Russian.


– General Corporate Services
– Financial Institutions and Regulations
– Corporate Lending
– Mergers and Acquisitions
– Capital Markets
– Insolvency
– Legal Analysis on Properties
– Real Estate
– Lease of Properties
– Antitrust Law
– Insurance
– Intellectual and Industrial Property
– Litigation
– Alternative dispute resolution
– Arbitration


– Sofia University “St. Kliment Ohridski”, Master of Laws
– Goethe University, Institute for Law and Finance, Master of Laws in Finance, Frankfurt am Main, Germany


– Sofia Bar Association
– German-Bulgarian Chamber of Industry and Commerce
– Bulgarian-Swiss Chamber of Commerce
– Bulgarian-Russian Chamber of Commerce and Industry
– British Bulgarian Business Association
– Confindustria Bulgaria


– Bulgarian
– English
– German
– French
– Russian


Julio A. Quijano B.

Born: Panama, Republic of Panama, November 9th, 1963.

Admitted: 1994, Panama.


Hill School, Pottstown, Pennsylvania, 1982.

Colgate University, Bachelor Of Arts, 1986.

Tulane University, Juris Doctor, 1989.


Panama Bar Association

Panama Maritime Law Association (APADEMAR)

Professional Networks

Society of Primerus Law Firms

International Lawyers Network (ILN)

Geneva Group International (GGI)

Languages: English | Spanish

Main Practice Areas: Corporate Law and Immigration Matters, Admiralty & Maritime Law.

Firm Description

Since 1959, Quijano & Associates has provided services to an ever growing clientele, covering the creation of companies, corporations and trusts, as well as fiduciary services, the registration and representation of vessels under the Panamanian flag, and a wide range of advisory services for the establishment and maintenance of legal entities formed under a diversity of jurisdictions, including the Republic of Panama, the British Virgin Islands, Seychelles and Belize. The firm has positioned itself as one of Panama’s most respected law firms by banks and international financial institutions, shipping lines, foreign investors and multinational companies, through its main offices in Panama, Switzerland, and subsidiaries in the British Virgin Islands, Belize and Seychelles. In addition, it has also expanded its field of activities through its own trust company: Quijano Trust Corporation. Multinational companies deciding to locate regional operations in Panama, international investment companies wishing to benefit from territorial taxation or establishing operations in the Panamanian market, and well-known shipping lines, have found in Quijano & Associates a top ranking efficiency, trustworthiness, personalised attention, promptness and confidentiality firm with more than 60 years of experience. One of the pillars of the firm is the integrity of its lawyers and staff. This principle is observed within the context of competence and a first class legal formation, allowing it to professionally and efficiently act, fulfilling the needs of its clientele. The firm ‘transforms challenges into opportunities.’

Main Areas of Practice:

Formation and Management of Companies and Foundations:

From its foundation, Quijano & Associates has been a leader in this field, being the first Panamanian law firm to open its own offices abroad. Through the firm’s present international network of offices and correspondent law firms, along with strategic regional alliances to which Quijano & Associates are parties, the firm performs the organisation, structuring, management and operations of offshore companies, private interest foundations and other investment vehicles in different jurisdictions all over the globe, especially, but without being limited to, Panama, the British Virgin Islands, the State of Delaware, Seychelles, United Kingdom, Hong Kong and New Zealand.

Trust Services & Estate Planning:

Quijano & Associates’ strength in the practice of offshore law covers all of its areas. Through ist affiliate Quijano Trust Corporation, the firm owns a trust license in Panamá, issued by the Superintendence of Banks by means of Resolution No. 002-2006 of 9th March, 2006. The firm provides custody and depository agency services. In addition, it works closely with its clients with the purpose of creating the most convenient structures for the protection of assets and Patrimony management, as well as creating guarantee mechanisms for commercial transactions, all with the purpose of providing fiscal efficiency and satisfying their individual requirements.

Commercial & Corporate:

Being pioneers for many decades in law practice, Quijano & Associates has achieved a unique understanding of the business field in Panama and Latin America, and the commercial relationship between the Americas and other countries and markets. Therefore, the firm is in a first class position to advise clients on all types of businesses and investment matters related to Panama. Quijano & Associates has advised high profile clients of the private sector, including multinational companies and multilateral organisations.

Banking and Securities:

Frequently, the firm is involved in public offers of shares, issuance of bonds, corporate restructuring, financing of projects and acquisition of companies, structuring of loans and guarantees. It is also requested to offer advice on banking and trust regulations, and on the process for obtaining banking or investment advisers licenses, amongst others.

Maritime and Admiralty:

Quijano & Associates acts on behalf of an important percentage of the Panamanian Merchant Marine Fleet, the largest worldwide, both in tonnage and number of registered vessels. The firm’s clientele includes ship owners, vessel operators, charterers, shipping agents, financial institutions, insurance companies, and underwriters and brokers. Quijano & Associates covers all branches of maritime affairs. It manages disputes related to the maritime sector in Panama and possesses a broad knowledge of the regulations and procedures of the maritime courts in Panama.

Intellectual Property:

Quijano & Associates is widely recognised for its advisory and incisive assistance in this area related to the different ways in which clients may register and protect their intellectual property rights and capitalise on said rights through their sale and licensing in Panama and abroad. The firm also offers full advisory related to the granting of franchises and copyright protection.


Quijano & Associates frequently receive requests from individuals or companies requiring assistance in regards to regulations on Panamanian immigration laws pertaining to employment and relocation of executives and retired foreigners. The firm also offers advisory services to multinational companies interested in establishing their operation seat in Panama. Likewise, it processes residence permits, tourist and investment visas, and naturalisation certificates. Its broad experience allows the firm to offer the most appropriate response for any immigration matter that may arise.

Litigation and Dispute Resolution:

Quijano & Associates submits all types of civil and commercial suits in Panama, and in regards to foreign jurisdictions, the firm works in collaboration with its correspondents’ attorneys. Also, it always make the effort to use other methods for resolving civil and commercial suits, such as negotiation, mediation and arbitration with the objective of resolving the problems as soon as possible and with efficiency in regards to the expenses for the firm’s clients. Quijano & Associates’ team has qualified arbitrators, both at the local level by the Center for Conciliation and Arbitration of Panama, and at the international level by the International Centre for Dispute Resolution of Florida.


The firm’s expertise in entertainment law adds an additional dimension in its practice. It represents an important number of clients of this industry. Quijano & Associates service is broad and includes from the representation and negotiation of contracts, up to advice on the financial aspects of the business.

Real Estate:

Quijano & Associates offers legal assistance for the purchase, sale and lease of residential and commercial real estate. The firm offers guidance throughout the negotiation of the agreement terms to be subscribed, management of the transaction and administration documents, investigation of encumbrances that may exist on any property, processing of financing by the bank, up to the conclusion of the transaction. It may also aid property owners in regards to procedures of zoning and rezoning, evaluation of real estate taxes, management of eviction procedures and resolution of disputes between owners and tenants.

Tax Consultants:

Through the firm’s subsidiary, Sterling Tax Consultants, Quijano & Associates are in the capacity of aiding its clients professionally in accounting, financial and fiscal procedures in a timely and efficient manner, offering the taking of administrative decision at a lessor cost and promoting the development of their businesses and the optimisation of their services.

Public Tenders & Administrative Law:

Quijano & Associates has a department exclusively dedicated to advising its clients on the drafting of offers that are required to be submitted at public biddings or private purchases; be these for purchases, for works and services with the purpose of complying with the pertaining rules, requirements and guidelines that must be included in said offers. The firm also advises state or private institutions that require legal support related to said contracting.

Relocation Services: By means of its relocation services, Quijano & Associates facilitates the relocation procedures of expatriates. The firm take charge as from his/her arrival at Tocumen Airport, aiding with a rapid entry to the country, transportation from the airport to the firm’s offices and after to the offices of the National Immigration Service, always in the company of a qualified member of its staff. This VIP package includes hotel reservations at a corporate rate, administrative services during his/her stay (fax, telephone, internet, copies), immigration procedures, opening of a bank account and organisation of a company, if this should be the case. The relocation services will save the firm’s clients time and money. This VIP package was created by Quijano & Associates to expedite the transition and aid in reducing the stress and complexity of an international relocation.

Virtual Offices: Quijano & Associates offers its clients the feature of establishing virtual offices with a seat in Panama, without consideration to their location on the globe. With a virtual office at Quijano & Associates, you will always have a fiscal domicile for projecting professionalism and confidence to your clients, providers and potential partners.


Mauro Mota Veiga

MVA is a client driven law firm based in Luanda, Angola committed to long term relationships and customer focus. Our dedication enables us to find solutions that suits specific requirements of our clients whilst taking into account timing and efficiency. Angola is a very particular market, however our experience and know-how in the country is the factor that sets us apart. Mauro Mota Veiga was the Distinguished Winner of the Legal Award “Corporate Law Attorney of the Year” 2017 for Angola, by Acquisition International.

Our vast experience includes National and International companies, including some of the biggest players in Africa and the world. We also have a network of contacts and strong relationships with other law firms and associations in Portugal, UK, Italy, Spain, Switzerland and UAE.

Areas of Practice:

– Corporate & Commercial Law
– Real Estate
– Mergers & Acquisitions
– Administrative Law
– Public Procurement
– Environmental Law
– Competition Law
– Banking and Capital Markets
– Energy & Mining
– Private Investment of Angola
– Tax & Customs Law
– Employment Law & Litigation

Firm Description

MVA is a client driven law firm based in Luanda, Angola committed to long term relationships and customer focus. Our dedication enables us to find solutions that suits specific requirements of our clients whilst taking into account timing and efficiency. Angola is a very particular market, however our experience and know-how in the country is the factor that sets us apart. Mauro Mota Veiga was the Distinguished Winner of the Legal Award “Corporate Law Attorney of the Year” 2017 for Angola, by Acquisition International.

Our vast experience includes National and International companies, including some of the biggest players in Africa and the world. We also have a network of contacts and strong relationships with other law firms and associations in Portugal, UK, Italy, Spain, Switzerland and UAE.


Daniel L. Silfani

As an experienced corporate attorney serving as Co-Chair of the Corporate & Securities Practice Group, Dan has a broad range of expertise on all aspects of corporate law, franchise and business opportunity law. This includes franchise development and operations, mergers and acquisitions, joint ventures and general corporate counseling.


Dan works with Franchisors and Franchisees to determine if their company can be turned into a successful franchise system. His practice focuses on the entire process from preparing the necessary franchise disclosure and system documents, registrations with applicable governmental agencies, vendor and supply chain, quality control programs and how to successfully sell franchise units. Dan also assists franchisors with revenue growth and unit count by providing a full array of business and legal advice.


Dan acts as issuer’s counsel, underwriter’s counsel or bond counsel in completing various public finance matters, including taxable and tax-exempt conduit bond transactions, state economic development loan programs and local tax increment financing. In addition, he acts as outside General Counsel for the Development Finance Authority of Summit County.


In his role as a corporate attorney, Dan assists owners and executives of closely held businesses resolve their day-to-day legal issues, successfully buy and sell companies and develop effective succession plans. He works with clients in a wide range of industries, including chemicals, manufacturing, oil and gas, and various service industries.

Brouse McDowell

Brouse McDowell is a business law firm based in northern Ohio. From offices in Akron, Cleveland, Naples, Toledo and Youngstown, our 80+ attorneys serve clients across the region and far beyond. We’re a mid-size firm with the talent, diverse experience and national reach of a large firm and the unwavering service ethic and personal touch of a small firm.

With 100 years of history, we continue our long tradition of delivering sophisticated legal counsel to clients that range from sole proprietorships to the nation’s largest corporations. Our practice groups bring together the focused skills and multi-disciplinary experience that businesses need to meet their most pressing goals.

We work together at Brouse – both within and across practice areas. We capitalize on the collective insight of our colleagues, and work side by side with our clients to pursue and achieve positive outcomes. Candid conversations and true collaboration lead us to more options, deeper insight, and better solutions.

Community service is in the Brouse DNA. It is our honor to make a difference in organizations that benefit the communities where we live and work – from professional associations to civic, cultural, educational and religious groups. Our attorneys and staff contribute their time, financial resources, energy and leadership to hundreds of organizations across northern Ohio and beyond.

Sipho Makhanya

Cardo Capital started out in 2010 as an accounting, tax and business consulting firm in public practice. Our operations have grown since to include Law, Forensic, Business and IT consuslting. We have segmented our operations into three distinct service theatres:

  • Cardo Capital – registered with the South African Public Accountants’ and Auditors Board as Registered Accountants and Auditors in Public Practice and also registered with the Eswatini Institute of Accountants. South African Institute of Tax Professionals.
  • Cardo Properties (Pty) Limited – Business and property consultants.
  • Cardo Capital Consultancy & Forensic Services (Pty) Limited – Training and Forensic Investigations and Fraud Prevention Consultants

We consider our firm as a multi-disciplinary professional firm with diversified expertise, experience, leadership and strategic business counsel capabilities structured and printed to assisting our clients and stakeholders attain superior results.

We have assembled a deep base of knowledge within our firm and thus have earned a reputation for knowing not only the wider global business perspectives but also the nuances pf Swaziland and African businesses in a way that is not immediately apparent to out competitors.

Our Philosophy is to understand and continually revisit what the needs and wants of our clients and stakeholders are with a view to ensuring that our efforts are relentlessly focused at meeting them. We pride ourselves on the effective and efficient use of available resources a higher probability of success and minimum scope diffusion in every engagement we are involved in.

We seek to be leaders, listeners, integrators, problem solvers and above all, highly effective business advisors. We believe we have a responsibility to inspire respect, credibility, to demonstrate clear leadership, confidence and considerable professionalism in all of our interactions.

We adhere firmly  to a code of business ethics and moral values and interact with our clients and stakeholders in absolute good faith.

Our Firm is made up of a dedicated team of personnel who have been exposed to a number of projects within the financial and consulting discipline. The team is highly driven by the three fundamental elements of accounting, being:

  • Prudence
  • Consistency
  • Due Diligence

In every engagement we seek a balance between our firm, tried and tested custom methodology frameworks and sensitivity to the rapidly changing business landscape to meet agreed upon objective required.

Mission Statement

Cardo Capital is proud of our ability to offer quality services to our clients throughout Swaziland.

Our flexible approach is implemented by dedicated staff that views your business as if it were their own, and constantly strive to do the job more efficiently.


We feel that communication is an integral part of a good relationship between service provider and client and we will communicate extensively with the client to ensure we take cognisance of any issues which management wishes us to specifically address and that our requirements and observations are brought to the timely attention of the appropriate level of client management.

We believe this policy and the close partner involvement enables us to add value to our client services.

Our Clients

Our clients range in size from owner managed to large corporate companies. Cardo Capital has a string support tea. Our competitive advantage in this support area is that we are proactive in assisting the client to find solutions that meet their requirements, as opposed to only providing the rules without solution.


We believe that our appointment as service providers to your company will be beneficial as we will offer quality; skilled but affordable services.

Cardo Capital is a sound company with an ever-growing client base. Our style is open-minded and we are vigilant to adapting to our clients strategy in order to best meet their needs.

Jasna Zwitter-Tehovnik

Jasna Zwitter-Tehovnik is a Finance & Projects and M&A practitioner, qualified in Austria, England and Wales, New York and Slovenia.

Her practice covers the entire financial services and infrastructure sector as well as a broad range of additional industrial sectors.

She advises commercial and investment banks, Fin-Techs, mezzanine financiers and private equity providers, and corporates on a wide range of financing and M&A transactions as well as debt restructurings. The second area of Jasna’s practice are infrastructure and energy projects, including private partnership transactions, and privatisations, often with a cross-border context.

Jasna Zwitter-Tehovnik is also ISDA counsel for Austria and advises as third pillar in her practice on a broad range of regulatory aspects.

Jasna’s experience includes:

  • Advice to Governments/advisory arms of international institutions on various infrastructure projects in Europe, Asia and Latin America in the airport, road, and energy sector, including recent advice on the concession/PPP model relating to the Sofia Airport and the Beirut Airport
  • Advice to a number of Sponsors on PPP transactions
  • Advice as lenders counsel on a variety of project financings in various sectors (roads, energy, optical fibre)
  • Advice as lenders and borrower’s counsel on real estate, acquisition and structured finance transactions and debt restructurings
  • Advice on a number of cross-border M&A transactions, with a focus on CEE and SEE, in various sectors – banks, hospitality, energy, construction, industrial
  • Advice on a number of cross-border arbitration and investigation mandates relating to infrastructure projects
  • Advice on a wide range of regulatory aspects, specifically in the financial services sector

Professional Qualifications

  • Rechtsanwältin registered with Rechtsanwaltskammer Wien
  • Attorney-at-law admitted with the Supreme Court of New York
  • Tuja odvetnica registered with the Odvetniška zbornica Slovenije
  • Solicitor of the Senior Courts of England and Wales

Prior Experience

Before cooperation with DLA Piper Weiss-Tessbach, Jasna worked at another reputable law firm in Vienna.


“Sources say: “I can rely on the fact that in very complex contracts there is nothing missing.” She is particularly active on deals involving CEE jurisdictions.”(Chambers 2018); Interviewees say that she is “precise and reliable.” (Chambers 2019)


  • New York University School of Law, New York, LL.M. in Corporate Law, 1999
  • University of Salzburg, Dr.iur., 1997
  • Université de Rennes 1, Rennes, France (Research for thesis and followed courses for the Diplôme d’études approfondies (DEA) in business law), 1996
  • University of Salzburg, Mag.iur., 1996
  • Lycée N-D de Kerbertrand, Quimperlé, France, Baccalauréat with concentration on sciences (with distinction), 1993

Additional publications

  • Material Adverse Change – article published in “LexisNexis in ZFR 2017/2”, 27 January 2017
  • Der Notleidende Kredit (“The distressed loan”)
  • Asset allocation and state succession in the Former Yugoslavia (together with Thomas Podlesak, published in eastlex 2005, 68)

Dr. Leandro Luzone

Leandro Luzone is the founder of Luzone Legal, and a recognized legal expert in Civil and Corporate Law, Commercial and Business Law and in Private International Law.

In recent years, foreign clients have sought his opinion on various issues related to Brazilian Law. He has worked as a lawyer and legal advisor for several foreign companies and their affiliates with activity in Brazil and abroad.

Luzone is a World Bank collaborator in the area of corporate and investment law in Brazil, guiding the bank in the elaboration of the famous Doing Business report, which measures the regulation of the business environment in several countries around the world.

Luzone studied at The Hague Academy of International Law, in the Netherlands, and he is a member of the International Bar Association, based in London, England.


Ronaldo Barreto, Managing Director, WOM do Brasil

“I first met Leandro Luzone approximately 2.5 years ago when my division was looking for a local law firm to represent our organization in Brasil. Leandro was articulate, professional, and impressed upon me that he would have our organizations best interest in legal matters in a positive manner with good service. Leandro is very articulate and speaks extremely well. I have worked with him outside of our professional setting with the IADC in Macae where Leandro has served to promote our industry and further the organizations in Macae and Brazil. I have very much enjoyed working with him as he is a true professional.”

Fife Ellis, General Manager DQB

“I would like to wholeheartedly and strongly recommend Dr Luzone as a your first choice as legal representative. Over a period of 8 years we, as a company, and I, as an individual, have worked with Dr Luzone on various issues, Nationally and Internationally.
Dr Luzones’ knowledge, reliability, attention to detail, ability to communicate in a clear and concise fashion and overall his friendly and highly personable manner has made him a true “partner” during my time in Brasil.
He also possesses a large and varied group of business contacts within the Oil & Gas sector (to name but one industry) which he has built up and re-enforced over a period of years and therefore this acts as an desirable add-on benefit when dealing with him.
Due to industry downsizing I now no longer work in Brasil, however, should I return or should any of my business contact / colleagues be posted to Brasil in the future then I will be indicating Dr Luzone unreservedly to them as a trusted and respected lawyer.”

James Miller, Oil a& Gas Consultant.

“Leandro is an example of ethics, competence and diligence. He is a professional at the highest level of competence and knowledge, and even with all those high standards, still a humble professional, and person, that provide all the attention and support for his customers, with all the respect and professionalism required. An exemplar professional that I highly recommend! ”

Rodolfo Correa, Business Development Executive at RC CORREA Consulting

““If you need a lawyer that is not only intelligent, attentive, and hardworking but also a great advisor and friend. Reach out to Dr. Leandro he is the best in Macaé.”

Patrick Ribeiro, Country Manager at OES Asset Integrity Management

“Leandro Luzone has been acting for me for several years. He always conducts himself in a very professional manner in all matters, is extremely knowledgeable and is a credit the legal profession. His bilingual skills are excellent which makes communicating so much easier. I would highly recommend him for legal representation”

John Swingler, Owner, Blade Offshore Services Ltd

“Dr. Leandro, as an International lawyer and IADC Geral Secretary, has a strongly knowledge on Oil & Gas Industry. He is highly commited and extremally polite and proactive within perfect time, in Order to Solve all matter quickly and with excelent attention to his costumers and partners. I trust blindly in Dr. Leandro and always strongly recommend any time as need for partners and clients.”

Rosana Calicchio, Oil & Gas Consultant

“Having worked with Leandro in a number of roles over several years, I have found him to be credible, efficient and trustworthy – I would have no hesitation in recommending him for both personal and business legal services in Brazil.”

Jim Houlihan, Investor, engineer, operations leader supporting sustainable business development world-wide incl. Offshore Oil & Gas

“Leandro Luzone is an excellent and trustworthy professional who can provide sound advice on Brazilian law. He manages to explain the complex Brazilian legal system in clear concise terms that a regular businessman can understand. His multilingual skills make him an excellent choice for non Portuguese speakers.”

Tony Cox, Marine & Safety Consultant

“Leandro is an example of honesty, integrity and credibility. I have had the opportunity to work with him at IADC and his attention to detail, dedication and focus has helped us greatly in the activities of this group.”

Adriana Pais, Business Development Coordinator

Leandro, I want to take this time to recommend you for the excellent work you carried out for me during my time in Brazil.You have the up most professionalism and as a British person based in Brazil, your expertise in dealing with foreign nationals and the issues that comes within the process is second to none.”

Gordon Linden, Quality Assurance & control representative at TH Hill Associates, A Bureau Veritas Company.

“Dr Leandro has more recently been taken into my fold of reliable and trustworthy professionals; I have found him to be a responsive advisor in legal matters – more than a measure of good sense and understanding of the business of “doing business in Brazil” and a safe approach with advice on a variety of legal matters. I would strongly recommend Leandro – His English is great and he will certainly be off great assistance with the decisions you have to make. I am satisfied with what has been done by Dr Leandro and his law firm to date.”

Barrie Lloyd-Jones, President at SSE OFFSHORE AMERICA INC

“I have been using Leandro in different legal matters regarding my stays in Brazil. His performance are very good and he is detail-oriented regarding the situation he has been dealing with and produce great results for his clients. I can and will highly recommend Leandro and his company for any legal matters you or your company should need to solve.”

Arild Svendsen, Rig Manager

Lance Lehnhof

Lance Lehnhof advises clients on a wide range of corporate and transactional matters, including:

  • mergers & acquisitions
  • equity and debt financings (seed/angel to large VC financings)
  • strategic partnerships and joint ventures
  • general corporate law matters facing companies ranging from start-ups to established industry leaders.

Mr. Lehnhof’s list of representative clients and transactions include small tech companies as well large energy and industrial clients.  He is licensed to practice law in New York, Utah and Washington, DC

Education and Work Experience

  • J. Reuben Clark Law School, J.D., 2002; Order of the Coif; Editor in Chief, BYU Law Review
  • Brigham Young University, B.A., 1999, International Studies
  • Law Clerk, Honorable Monroe G. McKay, United States Court of Appeals, Tenth Circuit – 2002-2003
  • Attorney, Sullivan & Cromwell LLP, Washington, DC, 2003-2005
  • Attorney, Stoel Rives LLP, Corporate Group, Salt Lake City, 2005-2008
  • Adjunct Faculty, J. Reuben Clark Law School (BYU)


  • Anastasoff v. United States: The Judicial Power to “Unpublish” Opinions, 77 NOTRE DAME L. REV. 135 (2001) (with Thomas R. Lee).
  • Freedom of Religious Association: The Right of Religious Organizations to Obtain Legal Entity Status under the European Convention, 2002 BYU L. REV. 561 (2002).


Carman Lehnhof Israelsen LLP is a business law firm providing corporate, securities, and other transaction services to select entrepreneurs, companies, and investors. We have a team of attorneys with deep experience in a wide field of transactions across numerous industries and markets.

Our objective is to help our clients carry out their business strategies and meet their business needs.


  • Mergers and Acquisitions
  • Corporate Agreements and Transactions
  • Venture Capital
  • Private Equity
  • Mergers and Acquisitions
  • Debt Finance
  • Fund Practice
  • Startup Practice
  • Corporate Governance
  • Public Offerings
  • SEC Reporting
  • Litigation

Megan Mehalko

Ms. Mehalko is Chair of Benesch’s Corporate & Securities Practice Group and a member of the firm’s Executive Committee. She focuses her practice on mergers, acquisitions, divestitures, domestic and cross border strategic alliances and joint ventures, general business counseling, and distressed/insolvent company acquisitions and restructurings. Ms. Mehalko advises public companies on corporate governance issues and securities law issues, and represents private equity funds and portfolio companies of funds. 

She also represents companies in the plastics, rubber, metal stamping and fabricating, healthcare, telecom, equipment manufacturing, logistics and financial services industries. In addition, Ms. Mehalko is actively involved with the firm’s Private Equity Group, China Practice Group and Polymer Industry Team. She is a member of Benesch’s Professional Development Committee and its Finance Committee.

“(Megan L. Mehalko is) …always one step ahead of the other side in anticipating how the negotiations are going to develop and is able to outmaneuver the other side with an incredibly thoughtful argument to defend the position of her client.” – Benesch client, Chambers USA 2015


  • Case Western Reserve University School of Law, 1990, J.D.
  • Bucknell University, 1987, B.A.
  • Laurel School, 1983


  • American Bar Association
  • Cleveland Metropolitan Bar Association; Executive Council, Corporation and Business Law Section
  • Ohio State Bar Association


  • Board Member, Seeds of Literacy
  • Board Member, Chair of Governance Committee and Executive Committee Member, College Now Greater Cleveland
  • 2013 Corporate Leadership Team Chairperson, Go Red For Women/American Heart Association
  • Member, In Counsel With Women (2011)




  • Listed, The Best Lawyers in America® 2007-2016 (Copyright 2015 by Woodward/White, Inc., of Aiken, SC)
  • Listed, Chambers USA Leading Lawyers, Corporate/M&A 2010-2015
  • Listed, Leading Lawyers, Inside Business Magazine
  • Listed, Ohio Super Lawyers 2004, 2005, 2008, 2012-2015


Benesch is a business law firm with offices in Chicago, Cleveland, Columbus, Hackensack, Indianapolis, Shanghai and Wilmington. Benesch is dedicated to building a deep understanding of our clients, their businesses and their industries. We develop client-focused teams to ensure first class legal service, view business issues from our clients’ perspective and assist in discovering the best legal services to address our clients’ needs, drawing upon the strengths of diverse, knowledgeable and experienced lawyers. The firm services national and international clients that include public and private, middle market and emerging companies as well as private equity funds, entrepreneurs, not-for-profit organizations, trusts and estates.

The 2015 edition of The Best Lawyers in America®, which describes itself as the definitive guide to legal excellence in the U.S. and establishes a system that ranks firms based upon the number of attorneys selected in designated areas, named 48 Benesch attorneys as Best Lawyers in America®.

Additionally, Benesch achieved first-tier rankings in 22 national and metropolitan categories, including a national first-tier ranking in Transportation Law, in the 2015 U.S. News/Best Lawyers® “Best Law Firms” rankings. Overall, the firm was ranked in 52 national and metropolitan categories. And the firm has been designated as one of the 2015 Go-To Law Firms® of the Top 500 Companies by ALM (American Lawyer Media). This honor puts our firm in an exclusive group that delivers exceptional work for the FORTUNE 500®.

Our practice areas include Business Succession Planning & Wealth Management, China, Commercial Finance & Banking, Corporate & Securities, Executive Compensation & Benefits, Insolvency & Creditors’ Rights, Intellectual Property, Labor & Employment, Litigation, Public Finance, Public Law, Real Estate & Environmental and Tax. Some of the industries the firm concentrates in include Private Equity, Banking, Health Care, Polymers, Transportation & Logistics, Energy & Natural Resources, Shale Oil & Gas, Construction, Not-for-Profit and School Law.

Our attorneys serve as trusted counselors, advocates, and partners in all aspects of a legal or business issue. We are proud of the client relationships we have developed and work hard to maintain them. Above all else, we take a results oriented, innovative approach to practicing law and are committed to assisting our clients to achieve their goals.

Our firm is committed to providing the most effective and innovative legal and related advisory services to our clients. We focus on serving dynamic middle market and emerging growth companies and selectively providing specialty services nationwide.

To best meet our obligations to help our clients, each other and ultimately the firm succeed, we work in a collegial environment. Benesch’s attorney group is a multi-dimensional collection of people from diverse law schools, ethnic backgrounds, religions and even prior careers. We believe that a diverse workplace enhances and energizes the firm and makes it an interesting place to work.