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James E. Wreggelsworth

Jim Wreggelsworth advises clients in a wide range of transactional and federal tax matters, including complex merger and acquisition transactions, real estate, and private equity investments. He counsels clients on the structuring and taxation of pass-through entities such as partnerships, limited liability companies, and S corporations. Jim also counsels clients on general corporate, individual, and employment-related tax matters. He is a past chair of the firm's business tax practice (1993-2001).

Selected Experience

Tax Counsel to Clearwire Corporation and Clearwire Communications, LLC

Clearwire Communications 
$1.564 billion investment by Sprint, Comcast, Time Warner Cable, Bright House Networks, Intel, and Eagle River. (2009)

Clearwire Corporation
$14.5 billion merger of Sprint and Clearwire’s WiMAX businesses and investment in Clearwire of $3.2 billion by Comcast, Time Warner Cable, Bright House Networks, Google, and Intel through a corporate UPREIT-type structure. (2008)

Clearwire Corporation 
Acquisition of NextNet Wireless and the subsequent disposition of NextNet to Motorola for $50 million. (2004 and 2006)

Clearwire Corporation
Equity investment of $1 billion in Clearwire by Intel, Motorola, and existing stockholders of Clearwire Corporation. (2006)

Tax Counsel to American Seafoods Group and Affiliates

American Seafoods, L.P.
Redemption of $144.6 million of preferred limited partnership interests in exchange for distribution of cash and assets. (2010)

American Seafoods Group
$475 million five-year senior secured credit facility with revolving and term loan facilities. (2010)

ASG Consolidated
Issuance and sale of $125 million in senior notes and 125 million warrants to purchase common stock. (2010)

American Seafoods Group
Issuance and sale of $275 million of senior subordinated notes. (2010)

ASG Consolidated
Tender offer to purchase $251 million in outstanding senior discount notes. (2010)

Tax Counsel to Pacific Market International, LLC and PMI, Inc.

Pacific Market International, LLC and PMI, Inc.
Equity investment by a strategic investor. (2010)

Tax Counsel to Summit Power Group, Inc.

Summit Power Group, Inc.
Corporate and limited liability company restructurings to facilitate an equity investment by a strategic investor. (2011)

Professional & Community Activities

  • Former Chair, Partnerships and LLC Committee, Section of Taxation, American Bar Association
  • Fellows of the American Bar Foundation
  • Advisory Board, Corporate Tax and Business Planning Review, Bureau of National Affairs
  • Director, Attorney-CPA Tax Clinic, Bellevue, Wash., 1994-2010 
  • Former Chair, Seattle Tax Group

Professional Recognition

  • Fellow in the American College of Tax Counsel
  • Named as one of "America’s Leading Lawyers for Business" in Corporate/Commercial: Tax (Washington) by Chambers USA, 2006-2016; Received "Band 1" ranking, 2012-2016
  • Selected by Best Lawyers as Seattle's "Lawyer of the Year" in Tax Law, 2016
  • Named one of the "Best Lawyers in America" in Tax Law by Best Lawyers, 2005-present
  • Listed in "Your Top Lawyers In the Puget Sound Region," Seattle Business, January 2012
  • Selected to "Washington Super Lawyers," Thomson Reuters, 2003-2016
  • Selected to the "Top 100 Washington Super Lawyers," Thomson Reuters, 2008-2009
  • Named as one of "155 Top Lawyers" by Seattle Magazine and Seattle Business Monthly, 2007
  • Named as one of "Puget Sound's Top 90 Business Lawyers" by Seattle Business Monthly, 2006
American Bar Association view tax section government submissions
Recognized by Chambers USA