Mr. O'Neal is a partner in the Corporate Section of Rutan & Tucker, LLP. Mr. O'Neal's practice emphasizes corporate and taxation matters, international inbound and outbound business transactions, including federal, state and international taxation aspects of such transactions; mergers and acquisitions, and tax planning for U.S. residents and nonresident alien individuals and the use of hybrid entities in planning business transactions in domestic and international situations.
Mr. O'Neal has served as a lecturer at Chapman University School of Law in Orange, California, where he has taught a course in international taxation and a course in the taxation of small business enterprises. He was also a Senior Adjunct Professor in the Graduate Tax Program at the Orange County campus of Golden Gate University from 1982 - 2003, where he taught courses in corporate taxation, partnership taxation, Subchapter S taxation, and international taxation.
Mr. O'Neal is a frequent speaker at seminars sponsored by such organizations as the Taxation Section of the State Bar of California, California Continuing Education of the Bar, International Bar Association, American Bar Association, California Society of Certified Public Accountants, and various trade and industry groups and organizations.
He regularly advises clients on structuring, negotiating and financing of various corporate acquisitions and related transactions.
REPRESENTATIVE MATTERS
· Representation of a public company in reorganizing its international business operations for a business division
· Representation of a private software manufacturer in creating a foreign corporate structure prior to going public
· Representation of U.S. real estate development companies in structuring a joint venture in Europe and the Caribbean
· Representation of a U.S. building products manufacturer in restructuring its operations in China
· Representation of several U.S. computer software manufacturers in forming an international corporate structure to address an international marketing strategy
· Representation of a foreign public company in its domestication into the United States.
· Representation of several foreign private clients in creating and implementing an international tax and business plan.
PRACTICE GROUPS
· Corporate/Securities
· Tax
MEMBERSHIPS/ADMISSIONS
· State Bar of California
· American Bar Association
· Orange County Bar Association
· State Bar of Texas
· District of Columbia Bar Association
· Taxes Committee and the Closely Held and Growing Business Enterprises Committee (Chair 1998-2000) of the Section on Law Practice, of the International Bar Association
· International Fiscal Association
· Society of Trust and Estates Practitioners (Los Angeles Chapter)