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.
- Strategic advice and assistance to entrepreneurs and businesses in forming and restructuring business organizations (including start-up companies and choice of entity issues).
- Representation of parties in negotiating, structuring, and unwinding joint ventures, limited liability companies, and partnerships.
- Negotiating and drafting LLC operating agreements, partnership agreements, and shareholder agreements.
- Advice regarding federal income tax issues in connection with structuring merger and acquisition transactions.
- Representation of buyers or sellers in merger and acquisition transactions.
- Representation of parties in various venture capital investment and private equity transactions.
- 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 the structuring of Qualified Opportunity Zone Funds.
- Advice regarding various Arizona state sales tax (transaction privilege tax) matters.
- Business Law
- Mergers & Acquisitions
- Energy, Environment & Natural Resources
- Higher Education
- Health & Life Sciences
Education and Honors
- University of Denver (LL.M. in Taxation, 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)
- Recognized as The Best Lawyers in America® "Lawyer of the Year" – Business Organizations (including LLC’s and Partnerships, 2019)
- Listed in The Best Lawyers in America® (2007–present: Tax Law, Business Organizations (including LLCs and Partnerships))
- Martindale-Hubbell AV® Peer Review Rated