Phoenix Office
One Renaissance Square Two North Central Avenue
Phoenix,
Arizona
85004
|
Professional Experience
Jeffrey B. Fugal practices in the areas of federal income tax, joint ventures, mergers and acquisitions, corporate law, limited liability company and partnership law. His recent experience includes:
- Advice regarding federal income tax issues in various business and commercial matters.
- Advice regarding federal income tax issues in various business restructurings, bankruptcy and insolvency matters.
- Advice regarding federal income tax issues in various real estate transactions, Section 1031 Like Kind Exchanges, and debt workouts and restructurings.
- 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.
- Strategic advice and assistance in forming business organizations.
- Negotiating and drafting LLC operating agreements, partnership agreements and shareholder agreements.
Education and Honors
- University of Denver (LL.M., 1997)
- Indiana University School of Law (J.D., 1996)
- Brigham Young University (B.A., 1993)
Bar Admissions
Arizona,
1998
Colorado,
1996
Court Admissions
U.S. District Court, District of Arizona, 1999
U.S. Tax Court, 1997
Professional Recognition
- Listed in The Best Lawyers in America® (2007-present: Tax Law).
- Martindale-Hubbell AV® Peer Review Rated.
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).
Selected Presentations/Publications
Mr. Fugal speaks frequently on tax, limited liability company, corporate and other commercial subjects at seminars in Arizona and throughout the country. A list of his most recent presentations includes the following:
- Instructor, “LLC or Inc,” National Business Institute, June 21, 2010.
- Instructor, “Helping Your Client Select the Best Entity Option,” National Business Institute, February 16, 2010.
- Instructor, “Real Estate Joint Ventures: An Alternative Capital Raising Strategy Webinar,” Strafford Legal Webinar, December 17, 2009.
- Instructor, “Tax Traps in LLCs Webcast,” Arizona State Bar, October 15, 2009.
- Instructor, “Drafting LLC Agreements: Essential Skills and Hands-On Training,” National Business Institute, September 21, 2009.
- Instructor, “Tax Choice of Entity for Troubled Times,” Jewish Community Foundation of Southern Arizona,
July 21, 2009.
- Instructor, “Advanced LLC Issues”, National Business Institute, June 4, 2009.
- Instructor, “LLC Trends and Developments, Understanding the World of Minority Fiduciary Obligations,”
National Business Institute, June 2009.
- Instructor, “Federal Income Tax Issues Involving Real Estate,” Quarles & Brady LLC internal continuing education presentation, April 22, 2009.
- Instructor, “Limited Liability Companies,” National Business Institute, January 21, 2009.
- Instructor, “Structuring Corporate Acquisitions: The Basic Income Tax Considerations,” Quarles & Brady LLC internal continuing education presentation, July 10, 2008.
- Instructor, “Advanced LLC Issues,” (discussed both tax and non-tax issues associated with LLCs), National Business Institute, June 9, 2008.
- Instructor, “Tax Issues Related to the Organization and Operation of Direct Selling Businesses,” (discussed both tax and non-tax issues associated with choice of business entity) Direct Selling Association 2008 Virtual Seminar Series, June 9, 2008.
- Instructor, “LLCs, LLPs and Partnerships: Organization and Operation in Arizona,” (discussed federal tax issues and service provider compensation), Lorman Education Services, September 30, 2008.
- Instructor, “LLC Trends and Developments,” National Business Institute, September 17, 2008.
- Instructor, “Helping Your Client Select the Best Entity Option: S and C Corporation Basics,” National Business Institute, March 5, 2008.
- Instructor, “Tax Considerations when Restructuring a Financially Troubled Business,” Lorman Education Services (national telephone broadcast), February 26, 2008.
- Instructor, “Tax Planning for Financially Troubled Businesses,” national telephone broadcast, February 26, 2008.
- Instructor, “Making Sense of Business Entity Taxation,” National Business Institute, January 30, 2008.
|