Mary Ann Jackson, shareholder in the Memphis office, concentrates her practice in the areas of business law, mergers and acquisitions, health law and tax law. Ms. Jackson has extensive experience in forming and structuring business organizations, such as limited liability companies, partnerships and joint ventures, as well as advising clients regarding private securities offerings, shareholder agreements, employment agreements, venture capital fund formation, confidentiality agreements and general business contracts. She also has extensive experience representing clients in acquiring, selling and investing in businesses in a variety of industries. Ms. Jackson has advised a variety of nonprofit organizations regarding issues of formation, structuring, compliance, joint ventures, for-profit subsidiaries, intermediate sanctions, unrelated business taxable income, tax reporting and fundraising. Her work in the health care field includes the acquisition and formation of physician practices and advising clients on tax exemption issues.
Transactional and Business
- Negotiated and drafted multi-million dollar supply agreement for telecommunication distribution client.
- Formed venture capital funds and negotiated fund terms with investors.
- Represented venture capital funds with respect to investments in portfolio companies.
- Advised client on acquisition of service businesses in France, United Kingdom, Switzerland and Canada.
- Represented franchisor on sale of restaurants to private equity group.
- Advised client and prepared documentation for sale of closely-held limited partnership to new management.
- Represented client on acquisition of construction-related businesses, including financially troubled businesses.
- Represented medical group on acquisition of another medical group.
- Represented client on acquisition of software and hardware reseller business.
- Prepared stock appreciation rights plan for various operational divisions of client.
Tax
- Obtained tax exempt status for a nonprofit organization engaged in scientific research and advised client on unrelated business taxable income.
- Advised client on recapitalization of S corporation and gift of 99% of S corporation stock to religious-based donor advised fund.
- Advised client on gift of limited partnership interests to a community foundation.
- Provided tax exemption and private use advice with respect to various tax exempt bond issuances.
- Obtained tax exempt status for a university supporting organization engaged in developing a research park and advised client with respect to unrelated business taxable income.
- General counsel representation of 501(c)(3) faculty practice plan.
- "Mergers and Acquisitions: Nuts and Bolts," National Business Institute (October 22, 2010)
- "Entity Selection: Beyond the Basics," National Business Institute (December 9, 2009)
- "The Tennessee Revised Limited Liability Company Act: A Practitioner's Guide to Avoiding the Pitfalls," The University of Memphis Law Review (Winter 2007)
- "Essential Skills for Drafting LLC Agreements," National Business Institute (July 26, 2006)
- "Negotiating and Drafting Acquisition Agreements in Tennessee," National Business Institute (September 25, 2003)
- "Preparing Companies for Venture Capital Funding," Memphis Lawyer (November – December, 2003)
- "Negotiating and Drafting Acquisition Agreements in Tennessee," National Business Institute (September 18, 2002)
- Listed in The Best Lawyers in America® in the area of Corporate Law since 2010
- Listed in Mid-South Super Lawyers (2011)
- Member – Tax Law Section Executive Council of the Tennessee Bar Association
- Member – American Health Lawyers Association
- Member – Arkansas, Tennessee, Memphis and American Bar Associations
- Member – Association of Women Attorneys
- Board of Directors of Goodwill Boys & Girls Club
- Clerk – The Honorable Robert Brown, Arkansas Supreme Court
- Tennessee, 1996
- Arkansas, 1994
- University of Florida, LL.M. in Taxation, 1996
- University of Arkansas, J.D., 1994, with high honors
- Vanderbilt University, B.A., 1991