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About Jeff

Proactive, tax-savvy business law counsel

Jeff Fugal is a corporate and tax attorney who advises clients on a full range of business and federal income tax transactional issues. As a seasoned attorney with a master’s degree in taxation, he brings deep knowledge of federal income tax law as well as business legal matters. He provides advice on the following types of matters:

  • Entity formation and tax choice of entity issues
  • Structuring limited liability companies and joint ventures
  • Federal income tax issues in merger and acquisition (M&A) transactions
  • Equity compensation issues for limited liability companies
  • Federal income tax advice related to the structuring of real estate transactions

Jeff’s focus is getting clients the legal and federal income tax advice they need to move their businesses forward. He works proactively to support clients in assessing and managing risk and in finding creative business solutions to their issues.

Experience in Action

  • Advising on business formation and restructuring matters, including strategic advice and assistance to entrepreneurs, startups and established business organizations on choice of entity issues.
  • Representing parties in joint ventures, limited liability companies and partnerships, including negotiating, structuring and unwinding of entities.
  • Negotiating and drafting LLC operating agreements, partnership agreements and shareholder agreements.
  • Structuring equity compensation programs for limited liability companies, including the grant of profits interests.
  • Representing buyers and sellers in M&A transactions, including negotiating and structuring M&A transactions for both buyers and sellers and the structuring of rollover equity transactions for sellers.
  • Advising on a full range of federal income tax issues in business and commercial matters, including in structuring M&A transactions, real estate transactions, Section 1031 Like Kind Exchanges, debt workouts, restructurings and insolvency matters.
  • Advising on venture capital investment and private equity transactions.
  • Advising on the structuring of Qualified Opportunity Zone Funds.

Professional Recognitions

  • Best Lawyers in America® "Lawyer of the Year" (2019, 2021, 2024: Business Organizations (including LLC’s and Partnerships))
  • Best Lawyers in America® (2007–present: Tax Law, Business Organizations, including LLCs and Partnerships)
  • Martindale-Hubbell® AV Peer Review Rated

Professional & Civic Activities

  • State Bar of Arizona, Tax Section, chair (2006–2007)
  • American Bar Association, Tax Section, member
  • Arizona Board of Specialization, certified specialist, Taxation Law

News & Insights

Education

Bar Admissions

Court Admissions

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