Jeffrey B. Fugal, Partner


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 the structuring of Qualified Opportunity Zone Funds.
  • Advice regarding various Arizona state sales tax (transaction privilege tax) matters.

Legal Services

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)

Bar Admissions

  • Arizona
  • Colorado

Court Admissions

  • 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)

Professional Recognition

  • 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