Position: Associate

Phone: (818) 907-6677


15760 Ventura Blvd, Suite 801
Encino, California 91436

Law School: 
Loyola Law School ​Los Angeles 

Undergraduate School:
University of California at Los Angeles

Leor M. Hafuta

Primary Practice Areas:

  • Estate Planning and Trust Administration 
  • Real Estate Transactions 
  • Corporate and Business Structure and Planning
  • Personal, Corporate and Partnership Tax 

Leor M. Hafuta is an associate in the firm.  As both a licensed CPA and attorney, he incorporates his legal and accounting background when advising clients on matters such as estate planning, tax planning, real estate transactions, and business transactions. 

Estate Planning and Trust Administration: 

Mr. Hafuta’s estate planning practice focuses on developing, implementing and administering flexible estate plans which minimize estate, gift and income taxes for high net-worth individuals.  He has experience drafting and implementing wills, revocable (living) trusts, irrevocable life insurance trusts, QPRTs, IDGTs, and other estate planning techniques. 

Real Estate Transactions: 

Mr. Hafuta advises on all aspects of transactional real estate law, such as the acquisition, sale, financing, development and leasing of commercial and residential property.  He also advises clients on tax-deferred (1031) exchanges and California property tax. 

Corporate and Business Structure and Planning: 

Mr. Hafuta represents corporations, partnerships and limited liability companies at all stages ranging from formation to dissolution.  He supports businesses in negotiating contractual agreements, managing general operations, and developing tax efficient structures.


Mr. Hafuta received a Bachelor of the Arts degree in Business Economics from the University of California, Los Angeles.  Prior to law school, Mr. Hafuta obtained his CPA license while practicing at a “Big 4” accounting firm where he specialized in partnership taxation.  In 2017 he graduated with a J.D. and LLM in Taxation (with distinction) from Loyola Law School, Los Angeles.  While in law school, Mr. Hafuta served as an extern to the Honorable Sandra R. Klein and the United States Attorney’s Office – Tax Division and received various academic honors. ​


T: (818) 907-6677 
F: (818) 990-1965

15760 Ventura Blvd, Suite 801
Encino, California 91436