Les K. Sha received Bachelor’s and Master’s degrees from the University of Iowa, and his J.D. and LL.M. degree in Taxation from the University of Missouri-Kansas City School of Law. He is the sole member of Leslie Sha Law Office LLC, of Kansas City, Mo, where his practice includes planning and syndication of federal and state historic rehabilitation, low-income housing tax credit projects, and real estate development. In addition, Sha practices general business law, conducts business entity planning and formation, and partnership and works with corporate income tax planning and controversies.