Jeffrey B. Fugal practices in the areas of federal income tax, joint ventures, mergers and acquisitions, business law, and limited liability company and partnership law. His recent experience includes
- Advice regarding federal income tax issues in various business and commercial matters.
- Representation of parties in various venture capital investment and private equity transactions.
- Strategic advice and assistance to entrepreneurs and business owners in forming business organizations (including start-up companies.
- Representation of parties in negotiating, structuring, and unwinding joint ventures, limited liability companies, and partnerships.
- Representation of buyers or sellers in merger and acquisition transactions.
- Negotiating and drafting LLC operating agreements, partnership agreements, and shareholder agreements.
- Advice regarding federal income tax issues in various real estate transactions, Section 1031 Like Kind Exchanges, and debt workouts and restructurings.
- Advice regarding federal income tax issues in various business restructurings and in bankruptcy and insolvency matters.
- Advice regarding various Arizona state sales tax (transaction privilege tax) matters.
- Business Law
- Mergers & Acquisitions
- Business Law for Health & Life Sciences
- Higher Education
Education and Honors
- University of Denver (LL.M., 1997)
- Indiana University – Robert H. McKinney School of Law (J.D., 1996)
- Brigham Young University (B.A., 1993)
- U.S. District Court, District of Arizona, 1999
- U.S. Tax Court, 1997
Professional and Civic Activities
- State Bar of Arizona (Chair, Tax Section, 2006–2007)
- American Bar Association (Member, Tax Section)
- Arizona Board of Specialization (Certified Specialist, Taxation Law)
- Listed in The Best Lawyers in America® (2007–present: Tax Law)
- Martindale-Hubbell AV® Peer Review Rated