As a tax manager with a national public accounting firm, his practice was primarily in the area of tax planning for closely held companies and their owners. Later, he was employed as Vice President and tax officer for the then largest privately held stevedoring group in the United States. In this role he supervised compliance and planning for a 35-company consolidated group with operations in 20 states, as well and several foreign countries.

As Vice President of accounting and finance for a privately held investment group, he oversaw operational accounting, construction financing and permanent financing for both commercial and resort residential developments. At Head, Mr. Leffard is responsible for administrative, accounting and financial matters for all Head Companies projects.

Prior to joining Head Companies in 1998, Mr. Leffard was employed in public accounting and in executive financial and management roles in a privately owned commercial real estate development and finance company.