Jack N. Rudel

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.

Admitted to Practice

• Arizona (1977)

Court Admission

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

• 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

Articles

• “The New Tax Act – 2017 Year End Moves,” Author, Jennings Strouss Client Alert (August 7, 2019)
• “2018 Year End Tax Planning Strategies,” Author, Jennings Strouss Client Alert (November 26, 2018)
• “2015 Year-End Tax Planning Strategies,”Author, Jennings Strouss Client Alert (December 16, 2015)
• “2014 Year-End Income Tax Planning Strategies,” Author, Jennings Strouss Client Alert (December 1, 2014)
• “2013 Year-End Income Tax Planning Strategies,” Author, Jennings Strouss Client Alert (December 6, 2013)
• “2012 Year-End Income Tax Planning Strategies,” Author, Jennings Strouss Client Alert (December 11, 2012)
• “2011 Year-End Income Tax Planning Strategies,” Author, Jennings Strouss Client Alert (November 30, 2011)
• “The New Estate and Gift Tax Law,” Author, Jennings Strouss Client Alert (January 13, 2011)
• “2010 Year-End Income Tax Planning Strategies,” Author, Jennings Strouss Client Alert (December 16, 2010)
• “2009 Year-End Tax Planning Strategies,” Author, Jennings Strouss Client Alert (November 12, 2009)
• “2009 Year-End Tax Planning: Tax-Saving Strategies for the Real Estate Professional,” Author, Arizona Realtor Magazine (November 2, 2009)
• “Tax Client Alert: Deadlines Approaching For Special NOL Carrybacks,” Author, Jennings Strouss Client Alert (September 8, 2009)

Blogs

• “(The New) Arizona Limited Liability Company Act,” Jennings Strouss Blog (June 2019)

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)

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)

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

• AV Preeminent^®Peer Review Rated™, Martindale-Hubbell^®
• The Best Lawyers in America^©, Corporate Law (2008 – 2023); Mergers and Acquisitions Law (2023); and Tax Law (2008 – 2023)
• Southwest Super Lawyers^®, Tax: Business, Business/Corporate, Real Estate: Business (2010 – 2018)
• AzBusiness Magazine, “Top 100 Lawyers in Arizona” (March/April 2014, 2015, 2017)
• AzBusiness Magazine, “AB Top Lawyer,” Tax Law (April 2008)