Aaron P. Pinegar
Aaron Pinegar concentrates his practice on U.S. federal income tax structuring and planning for a wide range of business transactions, including domestic and international mergers, acquisitions, divestitures, joint ventures, tax-free reorganizations, spin-offs, tax-deferred rollovers, financings, and restructurings. Aaron’s clients have included public companies, private equity funds, family offices, private businesses, and high net worth individuals.
In addition, transactional lawyers and law firms across the country regularly engage Aaron to serve as outside tax co-counsel on matters for their clients.
B.S., magna cum laude, Brigham Young University
J.D., Columbia Law School
- Harlan Fiske Stone scholar
- Columbia Business Law Review
Outside Tax Co-Counsel Transactions
- Represented Singapore manufacturing services provider in sale to private equity company for cash and rollover equity totaling $125 million.
- Represented insurance solutions business in sale to insurance services business for $200 million.
- Represented commerce solution provider in cross-border sale to digital consultancy business for $30 million.
- Represented swimwear apparel business in sale of minority interest to public company for $18 million.
- Represented software company in combination with cloud-based web application business.
- Represented U.S. software company in cross-border sale for $30 million.
- Represented dental laboratory software business in sale to investment firm for $19 million.
- Represented telecom provider business in sale to private equity platform company for $15 million.
- Represented auto dealership in sale of business for $32 million.
- Represented engineering company in sale to public buyer pursuant to tax-deferred reorganization.
- Represented waste disposal company in sale to private equity buyer for $220 million.
- Represented venture capital owned business in acquisition of flight management applications business.
- Represented engineering and construction firm in sale to private equity buyer for $90 million.
- Represented software company in sale to SaaS business pursuant to reverse triangular merger for $9 million.
- Represented eyewear business in sale to private equity buyer for cash and rollover equity totaling $70 million.
- Represented engineering firm in accepting private equity investment.
- Represented restaurant technology business in acquisition of guest experience platform pursuant to a tax-deferred reorganization.
- Represented healthcare solutions business in sale to private equity platform company for cash and rollover equity totaling $35 million.
- Represented commercial flooring business in sale to private equity buyer for $220 million.
- Represented veterinary practice in sale to private equity buyer for $28 million.
- Represented numerous financial advisory businesses in sale to private equity aggregator for cash and rollover equity (deal sizes range from $7 million to $18 million).
- Represented U.S. social media company in “acqui-hire” sale to German company for $30 million.
- Represented private investment company in acquisition of upstream oil and gas assets for $27 million.
- Represented media solutions business in sale to public company for $17 million.
- Represented family office in auction sale of the equity of a manufacturing business subsidiary for $270 million.
- Represented public property management software company in its acquisition of the assets of a software business for approximately $250 million.
- Represented family office in its auction acquisition of a technology company for $130 million.
- Represented home fashion business in its acquisition of the North American division of a Brazilian home furnishing company for approximately $126 million, including equity rollover.
- Represented home textile business in its acquisition for $130 million of a home fashion products business through a reverse triangular merger.
- Represented private equity seller in sale of the equity of an automotive business subsidiary for $40 million.
- Represented private equity fund in the acquisition of an international software company for approximately $52 million, including equity rollover.
- Represented family office in acquisition of the assets of a candy business portfolio company from a private equity fund for $20 million, including equity rollover.
- Represented private company in the sale of the assets of its RV business and related real estate for $85 million, including equity rollover.
- Represented family office in acquisition of equity of linens business for $75 million, including equity rollover.
- Represented national healthcare organization in its acquisition of the assets of multiple anesthesia practices for approximately $36 million.
- Represented bank in the acquisition of a minority partnership interest for $15 million.
- Represented eye surgery practice in the reorganization and sale of its business to private equity buyer.
- Represented luxury designer boutique in its $25 million equity issuance using a disguised sale structure.
- Represented private equity fund in reorganization and acquisition of S corporation target for approximately $14 million.
- Represented emergency medical practice in its reorganization and sale to private equity buyer for approximately $19 million, including equity rollover.
- Represented public upstream oil and gas company in its acquisition of mineral properties through a tax-deferred transaction.
- Represented public telecommunications company in the sale of its managed application and hosting services business.
- Represented family office in joint sale of packaging business.
- Represented multiple urology practices in sale to a private equity buyer.
- “Best Lawyers in Dallas” List, D Magazine, 2022-2023
- Texas Rising Star, Super Lawyers by Thomson Reuters, 2016-2017
- Author, “The IRS Brings Partial Clarity to North-South Scenarios,” Law360, Expert Analysis (May 2017)
- Presenter, “Opportunity Zone Investments,” Dallas Bar Association, Real Property Section (November 2019)
- Panelist, “Securities Law and Opportunity Zone Funds,” OZ Expo Conference (October 2019)
- Presenter and Panelist, “Opportunity Zones in Texas,” South Texas Commercial Association of Realtors 2019 Commercial Summit (June 2019)
- Panelist, “Domestic M&A and Private Equity Considerations Following Tax Reform,” RSM Dallas Tax Summit (December 2018)
- Presenter, “M&A Tax Considerations Following Tax Reform,” Dallas Bar Association, M&A Section (October 2018)
- Presenter, “Tax 101 for M&A Lawyers,” Dallas Bar Association, M&A Section (December 2017)
- Presenter, “Tax Planning with Partnerships in Cross-Border Transactions,” Tax Executives Institute, Houston Chapter (May 2017)
- Dallas Bar Association, Tax Section
- American Bar Association, Tax Section
September 14, 2023Client Results
Jackson Walker Advises Seller as Vital Energy Increases Permian Basin Scale Through Accretive Transactions
Jackson Walker served as legal counsel to Henry Energy LP and Henry Resources LLC (“Henry”) in the sale of Henry’s Midland and Delaware basin assets to Vital Energy, Inc. in an all-equity transaction.
August 10, 2023Insights
By Aaron P. Pinegar and Ashley P. Withers
The employee retention tax credit (“ERTC”) has garnered a lot of “buzz” lately – both from the IRS and businesses who have either received the credit or are seeking the credit. The buzz is well deserved, as the IRS has recently published several items of new guidance revealing what businesses should expect when claiming the ERTC.
April 25, 2023Attorney News
Jackson Walker congratulates the 24 attorneys recognized among D Magazine’s list of the “Best Lawyers in Dallas” for 2023. For recognition in the list, Dallas attorneys must be nominated by their peers on the basis that they offer unmatched counsel in one of 40 categories.
April 19, 2023Attorney News
Jackson Walker is pleased to announce the addition of Aaron Pinegar as a partner in the Dallas Tax practice. Joining from a Baltimore-based law firm, Aaron concentrates his practice on U.S. federal income tax matters for a wide range of business transactions, including mergers, acquisitions, divestitures, joint ventures, tax-free reorganizations, spin-offs, financings, restructurings, and tax incentive transactions.