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.
Capabilities
- Business Law
- Commercial Finance
- Private Equity
- Emerging Growth Companies and Venture Capital
- Renewable Energy
- Health Care Transactions
- Tax
- Mergers and Acquisitions
- Energy & Infrastructure
- Higher Education
- General Corporate and Outside General Counsel Services
- Research Institutions & Higher Education
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
- News Release
- News Release
- News Release
- News Release
- WebinarQuarles & Brady and Osage University Partners (OUP)
- News Release
- News Release
- News Release
- News Release
- Presentation"Business Law Section CLE - Qualified Business Income (QBI) Deduction and Section 1202 Stock"State Bar of Arizona
- Presentation"Estate Planning Opportunities Under The 2017 Tax Act"State Bar of Arizona
- Presentation"Modern Real Estate Transactions 2019: Federal Income Tax Planning for Real Estate Transactions"American Law Institute
- Presentation"Select Choice of Business Entity Issues"Arizona Federal Tax Institute
- Presentation"New Partnership Tax Audit Rules"Arizona Federal Tax Institute
- News Release
- News Release
- Presentation"The New Partnership Tax Audit Rules: Updates, Developments and Practical Implications"Arizona State Bar Association, 2018 Convention
- Presentation"U.S. Tax Reform: Updates and Practical Implications"Arizona State Bar Association, 2018 Convention
- Newsletter
- Article
- Newsletter
- News Release
- News Release
- Presentation"Tax Controversy, Topics in Federal, State & EIRSA Litigation and Proposed Regulations for Disguised Payments for Services"Arizona State Bar 2016 Convention
- Presentation"Management Fee Waivers - Disguised Payments for Services and Related Developments"Quarles & Brady LLP
- News Release
- Presentation"Business Law Boot Camp"National Business Institute
Education
- 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