James R. Loranger

Jim’s practice is concentrated in the areas of mergers and acquisitions and other corporate transactions, tax and corporate counseling for tax-exempt organizations, estate planning, banking/institutional lending, securities law and taxation.

Major transactions Jim has handled include purchases and sales of closely-held businesses; restructuring the ownership of the St. Louis National Football League expansion effort; split-ups of closely-held corporations through reorganizations and spin-offs; representing several entities in connection with initial public offerings, secondary offerings, and private placements; restructuring the ownership of a major beer distributorship; preparing documentation and tax analysis for the sale...

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Jim’s practice is concentrated in the areas of mergers and acquisitions and other corporate transactions, tax and corporate counseling for tax-exempt organizations, estate planning, banking/institutional lending, securities law and taxation.

Major transactions Jim has handled include purchases and sales of closely-held businesses; restructuring the ownership of the St. Louis National Football League expansion effort; split-ups of closely-held corporations through reorganizations and spin-offs; representing several entities in connection with initial public offerings, secondary offerings, and private placements; restructuring the ownership of a major beer distributorship; preparing documentation and tax analysis for the sale of a regional airline; handling several multi-million dollar refinancing of working capital and long-term debt; and representing U.S. corporations in connection with corporate and tax law aspects of foreign joint ventures. Jim also advises start-up enterprises of all sizes on selection and formation of the appropriate business entity. He has extensive experience in designing and drafting buy-sell agreements, corporate succession plans, voting trusts and other ownership control arrangements. He also represents individuals and businesses in connection with the design and implementation of employment agreements, deferred compensation arrangements, phantom stock plans, stock option plans, etc. Jim provides legal counsel to a wide variety of nonprofit organizations on issues including initial formation, corporate governance, obtaining IRS recognition of exempt status, unrelated business income and maintenance of exempt status. Jim’s estate planning practice covers the spectrum from preparation of simple wills and trusts to design and implementation of sophisticated estate and gift tax planning strategies, including life insurance trusts, family limited partnerships and charitable remainder trusts.

Jim’s professional involvement includes being a member of the American Bar Association (Section on Taxation, Section of Real Property, Probate and Trust Law and Section of Business Law), the Missouri Bar, the Illinois State Bar Association, the Arizona Bar and the Bar Association of Metropolitan St. Louis. Jim has co-authored two chapters, Statutory Close Corporations and Nonprofit Corporations, appearing in the 1998 edition of Missouri Business Organizations, published by The Missouri Bar.

• American Bar Association • Arizona Bar Association • Illinois State Bar Association • Metropolitan St Louis Bar Association • Missouri Bar Association