Aaron P. Pinegar

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.

General M&A

• 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

Publications

• Author, “The IRS Brings Partial Clarity to North-South Scenarios,” Law360, Expert Analysis (May 2017)

Speaking Engagements

• 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