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JEFFREY B. FUGAL is a partner with the Phoenix law firm of Quarles & Brady LLP. His practice focuses on corporate, limited liability company and partnership law and transactional tax planning for businesses in connection with business formation, restructuring, recapitalizations, joint ventures, mergers and acquisitions and real estate ventures. Mr. Fugal is a frequent lecturer on various federal income tax topics. He is admitted to practice before the U.S. Tax Court. Mr. Fugal earned his B.A. degree from Brigham Young University, his J.D. degree from Indiana University and his LL.M. degree in taxation from the University of Denver. He is a member of the State Bar of Arizona (former chairperson, Tax Section), Maricopa and American bar associations. JOHN PAUL PARKS is a sole practitioner in Scottsdale, Arizona, where he practices in the areas of estate planning, trust and estate administration, and business law. He has previously lectured on estate matters for professional groups, including the Southern California Tax and Estate Planning Forum, and National Business Institute. Mr. Parks is admitted to practice in Arizona, California, Florida and the District of Columbia. He earned his B.B.A. and J.D. degrees from Stetson University, and his LL.M. degree in taxation from the University of Miami. Mr. Parks is a member of the Scottsdale Bar Association, the Scottsdale Estate Planners and a former agent with the Attorneys' Title Insurance Fund, Inc. in Orlando, Florida. He also was the principal draftsman of the Florida Not-For-Profit Corporation Act that became effective in 1991. TIMOTHY D. RONAN is head of the transactional department and partner at the East Valley Law Firm of Davis Miles, PLLC, where he practices primarily in the areas of corporate law, mergers and acquisitions, real estate and estate planning. Mr. Ronan has presented seminars on the subjects of mergers and acquisitions, tax aspects of mergers and acquisitions, entity selection, employment law matters and estate planning. He received his B.A. degree in political science and B.A. degree in philosophy, magna cum laude, from Loyola Marymount University. He received his J.D. degree from Georgetown University. Mr. Ronan was on the committee that drafted the limited liability company statute for Arizona and is a member of the Maricopa County and American (member, sections on Real Property; Probate and Trust; Taxation; Business) bar associations and the State Bar of Arizona (member, LLC Act Committee of the Corporate, Banking and Business Law Section).
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