Joseph Luna - Jacksonville, FL

Joseph Luna is a Partner at Lesak, Hamilton, Calhoun & Pontieri and a corporate and tax attorney whose practice focuses on structuring, negotiating, and resolving complex business transactions. He advises business owners, investors, executives, and companies on mergers and acquisitions, business formations and reorganizations, tax-efficient transaction structures, ownership and succession matters, commercial real estate transactions, and disputes among business owners.

With an LL.M. in Taxation from Boston University, Joseph brings a tax-focused perspective to corporate and transactional matters. He regularly advises clients on the federal and state tax consequences of acquisitions, dispositions, reorganizations, equity transactions, and other business arrangements, allowing tax considerations to be addressed as an integral part of the transaction rather than as an afterthought. His practice also includes Opportunity Zone investments and other tax-advantaged investment structures.

Joseph represents buyers, sellers, companies, and equity owners in mergers and acquisitions and other significant transactions, including asset and equity purchases, partner and shareholder buyouts, corporate reorganizations, business succession transactions, and private equity investments. He advises clients throughout the transaction lifecycle, from structuring and negotiating the principal economic terms through due diligence, definitive documentation, financing, and closing.

Beyond acquisitions, Joseph serves as outside corporate counsel to closely held and growing businesses. He advises clients on entity formation and capitalization, operating and shareholder agreements, corporate governance, equity incentive and ownership arrangements, executive and employment matters, restrictive covenants, intellectual property and confidentiality protections, commercial contracts, secured financings, and strategic business decisions. His transactional experience includes negotiating and documenting commercial leases, loan and security agreements, supply and distribution agreements, licensing arrangements, service and provider agreements, and other sophisticated commercial contracts.

Joseph also advises clients on commercial real estate matters, including acquisitions, dispositions, ownership structures, leasing, financing, and the tax consequences associated with owning and transferring real property. His real estate practice extends to Florida property tax and ad valorem tax disputes, where he represents commercial property owners and other taxpayers in valuation challenges, exemption and classification disputes, Value Adjustment Board proceedings, and circuit court actions under Chapter 194, Florida Statutes.

When business relationships break down, Joseph represents companies and their owners in disputes involving ownership and control, purchase agreements, contractual obligations, restrictive covenants, and other complex commercial matters. His transactional background allows him to approach these disputes with an understanding of how the underlying deal was structured, the parties’ economic objectives, and the practical business consequences of potential resolutions.

Joseph works with clients ranging from entrepreneurs and closely held businesses to established operating companies, investors, developers, and nonprofit organizations. Whether structuring an acquisition, addressing a tax issue, negotiating a difficult commercial agreement, resolving an ownership dispute, or serving as outside counsel, his focus is on identifying practical solutions that protect value, manage risk, and advance the client’s broader business objectives.

Joseph earned his J.D. from Georgia State University College of Law and is admitted to practice in both Florida and Georgia. He subsequently earned his LL.M. in Taxation from Boston University School of Law, graduating fourth in his class with a 3.96 GPA.

Originally from Beverly, Massachusetts, Joseph also lived in Georgia before beginning his legal career in Jacksonville. Outside the office, he enjoys golf, poker, scuba diving, Georgia Bulldogs football, and applying an arguably unnecessary amount of statistical analysis to fantasy football (including building his own decision-tree draft models).