Mr. Rudel is a seasoned practitioner, having provided legal advice to international, national, regional and local business clients for over thirty-five years. Mr. Rudel is certified as a Tax Specialist by the State Bar Board of Specialization, and provides representation to such clients in tax (U.S. and International), general business planning, corporate law, mergers and acquisitions, and real estate matters.
Representative Engagements
- Represented a privately held national healthcare organization in a private capital infusion transaction of approximately $200 million.
- Represented a multi-national corporation in assemblage od assets and operations in the Western United States for total acquisition consideration in excess of $200 million.
- Provided transaction and tax representation in merger of a private telephone company into a publicly traded corporation
- 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 implementation of identified exit strategies, including sales, mergers and initial public offerings
Presentations
Speaker, "Defined Value Formula Clauses: Wandry v. Comm'r, TC Memo 2012-88" Phoenix Tax Workshop (March 2012)
Speaker, "Passive Activity Losses - Revisited" Phoenix Tax Workshop (November 2011)
Speaker, "Single Member Limited Liability Companies: Developments in Asset Protection Arena" Phoenix Tax Workshop (September 2010)
Speaker, "Passive Activity Losses - Review of the Rules" Phoenix Tax Workshop (May 2010)
Speaker, "Overview of Select Provisions of October 2008 Tax Legislation: A Three Act Play" Phoenix Tax Workshop (November 2008)
Speaker, "Indirect Like-Kind Exchanges with Related Parties" Phoenix Tax Workshop (April 2008)
Speaker, "Tax Treatment of Distributions to Withdrawing Partners" Phoenix Tax Workshop (May 2007)
Speaker, "Constitutional Implications of Taxation of Non-Physical Injury Damages" Phoenix Tax Workshop (November 2006 and October 2007)
Community Activities
- Junior Achievement of Arizona, Inc.
Volunteer, 1992-Present
Director, 1994-Present
Executive Board, Member, 1999-Present
- Glenn Foundation for Medical Research, Inc., Legal Counsel, 1979-Present, Board Member, 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
Honors, Appointments and Awards
Professional Affiliations
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American Bar Association
Business Law Section, Member
Taxation Section, Member
-
State Bar of Arizona
Arizona Board of Legal Specializations, Certified Tax Specialist
Tax Section, Member
Business Law Section, Member
-
Maricopa County Bar Association
Member
-
Phoenix Tax Workshop
Board of Governors, Member
-
Certified Public Accountant (CPA)
State of Arizona, 1974-Present
Admitted to Practice
Court Admission
- U.S. District Court, District of Arizona, 1977
- U.S. Tax Court, 1980
Education
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J.D., Arizona State University College of Law
, 1977
cum laude
Law Journal, Member 1975-1977
Assistant Articles Editor, 1976-1977
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B.B.A., University of Wisconsin, Madison
, 1972
