Jack N. Rudel

Member

Overview

Mr. Rudel is a seasoned practitioner who has provided legal advice to international, national, regional, and local business clients for over thirty-five years.

Contact
Areas of Focus
  • Tax
  • Corporate and Business
  • Business Planning
  • Mergers and Acquisitions
Education

J.D., Arizona State University College of Law (1977)

  • cum laude
  • Member, Law Journal (1975 – 1977)
  • Assistant Articles Editor (1976 – 1977)

B.B.A., University of Wisconsin, Madison (1972)

Biography

Mr. Rudel is a seasoned practitioner, who has provided legal advice to international, national, regional, and local business clients for over thirty-five years. Mr. Rudel provides representation to domestic and international clients in tax, general business planning, corporate, mergers and acquisitions, and real estate matters.

The State Bar of Arizona Board of Legal Specialization designates Mr. Rudel as a Certified Tax Specialist.

Admissions

Admitted to Practice

  • Arizona (1977)

Court Admission

  • U.S. Tax Court (1980)
  • U.S. District Court, District of Arizona (1977)

Representative Experience

  • Represented a multi-national corporation in an assemblage of assets and operations in the Western United States for total acquisition consideration in excess of $200 million
  • Provided transaction and tax representation in a merger of a private telephone company into a publicly traded corporation
  • Represented a national organization in connection with a $300 million debt recapitalization
  • Represented a privately held national healthcare organization in a private capital infusion transaction of approximately $200 million
  • Represented various real estate developers of residential and commercial subdivisions and projects, including entity structuring, tax planning, real estate acquisitions and sales, and forward and reverse like-kind exchanges
  • Represented closely-held business concerns in sales or mergers of their operations into or with national firms
  • Provided professional, business, corporate and tax advice and representation to health care providers and other professional concerns and their related entities
  • Provided legal advice to a variety of clients of all sizes concerning business succession issues
  • Represented a number of successful enterprises from inception through the implementation of identified exit strategies, including sales, mergers and initial public offerings

Media and Presentations

Articles

Presentations

  • “Domestic Production Activity Deductions: IRC §199,” Phoenix Tax Workshop (April 2017)
  • “Sale to Intentionally Defective Irrevocable Trusts: Recent Developments,” Phoenix Tax Workshop (June 2016)
  • “Like-Kind Exchanges – Changes in Property Ownership Immediately Before or Immediately After the Exchange,” Phoenix Tax Workshop (April 2015)
  • “Passive Activity Losses – New Developments,” Phoenix Tax Workshop (September 2013)
  • “Defined Value Formula Clauses:  Wandry v. Comm’r, TC Memo 2012-88,” Phoenix Tax Workshop (March 2012)
  • “Passive Activity Losses – Revisited,” Phoenix Tax Workshop (November 2011)
  • “Single Member Limited Liability Companies: Developments in Asset Protection Arena,” Phoenix Tax Workshop (September 2010)
  • “Passive Activity Losses – Review of the Rules,” Phoenix Tax Workshop (May 2010)
  • “Overview of Select Provisions of October 2008 Tax Legislation:  A Three Act Play,” Phoenix Tax Workshop (November 2008)
  • “Indirect Like-Kind Exchanges with Related Parties,” Phoenix Tax Workshop (April 2008)
  • “Constitutional Implications of Taxation of Non-Physical Injury Damages,” Phoenix Tax Workshop (October 2007 and November 2006)
  • “Tax Treatment of Distributions to Withdrawing Partners,” Phoenix Tax Workshop (May 2007)
  • “Constitutional Implications of Taxation of Non-Physical Injury Damages,” Phoenix Tax Workshop (November 2006 and October 2007)

Memberships

American Bar Association

  • Member, Business Law Section
  • Member, Taxation Section

State Bar of Arizona

  • Arizona Board of Legal Specializations, Certified Tax Specialist
  • Member, Tax Section
  • Member, Business Law Section

Maricopa County Bar Association (MCBA)

Phoenix Tax Workshop

  • Member, Board of Governors

Certified Public Accountant (CPA)

  • State of Arizona (1974 – present)

Honors and Awards

  • AV Preeminent® Peer Review Rated
  • Listed, The Best Lawyers in America© in the category of Corporate Law (2008 – 2019)
  • Listed, Southwest Super Lawyers in the categories of Tax: Business, Business/Corporate, Real Estate: Business (2010 – 2018)
  • Listed, “Top 100 Lawyers in Arizona,” Az Business Magazine (March/April 2014, 2015, 2017)
  • AB Top Lawyer, Tax Law, Arizona Business Magazine (April 2008)

Community Involvement

Junior Achievement of Arizona, Inc.

  • Volunteer (1992 – present)
  • Member, Executive Board (1999 – present)
  • Member, Board of Directors (1994 – present)

Glenn Foundation for Medical Research, Inc.

  • Legal Counsel (1979 – present)
  • Member, Board of Directors (1985 – present)

Member, legal counsel and/or director of numerous other charitable and community organizations, including non-profit corporations (IRC Section 501(c)(3)) and trusts