Matthew Gaul is a partner in Carmody Torrance Sandak & Hennessey's Business Services Practice Group, where he represents businesses in corporate, commercial and financial matters. Matthew represents public and closely-held businesses and non-profit organizations in all aspects of their operations, including from formation and start ups and through growth, ongoing operations and exit planning. He handles mergers and acquisitions, contracts, lending, work outs, corporate governance matters and real estate transactions and leasing. He represents financial institutions in a variety of matters, including commercial mortgages and secured financings. Matthew has also helped to write several of Connecticut's business entity laws, including the new uniform Limited Liability Act and the Entity Translation Act.