- Overview
- Recognitions
- Representation
- Publications
- Insights
Overview
Jacqueline Feliciano is in our corporate services group and practices primarily in middle-market mergers and acquisitions. Her unique accolades as a Master of Laws in Taxation, Certified General Contractor, and Realtor provide the perfect range of experience that has helped Jacqueline build a name for herself as a M&A attorney, particularly in the construction industry. Jacqueline’s practice includes developing multi-layered and complex corporate structures, tax-free reorganizations, contract drafting, negotiations, and project planning for developers.
Because of her particularized skillset, she can also assist clients in various commercial transactions, including stock purchases, asset purchases, contract and loan document drafting, and negotiations.
Mergers & Acquisitions
Jacqueline provides transactional and contractual support to contractors, roofing manufacturers, and distributors in the domestic marketplace. Jacqueline also assists clients in buying and selling businesses, with a majority of the acquisitions she’s handled being in the construction industry.
As reflected in the foregoing, in addition to representing clients with mergers and acquisitions, Jacqueline can assist clients with needs related to the primary transaction. This includes drafting and negotiating employment or transition services agreements, lease agreements, and license agreements for intellectual property. She also counsels clients on tax planning and consults with CPAs to determine the best tax structures.
Commercial Transactions
In addition to M&A transactions handled by Jacqueline, Jacqueline assists clients with complex commercial transactions. Such transactions include drafting and negotiations of promissory notes, security agreements, cross-collateralization agreements, pledge agreements, subordination agreements, affidavits related to ownership, and related loan documents.
Tax Planning and Tax-Free Reorganizations
The transactions described above include various complex tax implications and tax structures. In addition to the tax planning that comes with commercial transactions, and related mergers and acquisitions, Jacqueline has assisted various clients in the following transactions:
- Conversion from a state corporation to another state limited liability company;
- Contributions under Section 721 from a federal tax perspective;
- Federally tax-free reorganization with qualified subsidiary elections (Q-Sub);
- Tax elections available for stock versus asset purchases with analysis relating to tax allocations.
Certifications
- Real Estate Sales Associate (License No. SL3531725)
- Admitted to Florida Bar (Florida Bar No. 1003252)
- Certified General Contractors (License No. CGC1521576) (State of Florida)
Community Involvement
- Wills for Warriors, Volunteer
- VITA, Volunteer Income Tax Assistant
Loading PDF...
Education
- Stetson University College of Law, J.D. cum laude | 2017
- University of Florida Levin College of Law, LL.M. cum laude | 2018
- University of Florida, cum laude | 2014
Bar Admissions
- Florida
- Texas
Related Services
Recognitions
- Best Lawyers® Ones to Watch - Construction Law, Tax Law, Trusts and Estates, 2021-2024
- Florida Super Lawyers® Rising Stars - Mergers and Acquisitions, 2022-2024
Education
- Stetson University College of Law, J.D. cum laude | 2017
- University of Florida Levin College of Law, LL.M. cum laude | 2018
- University of Florida, cum laude | 2014
Bar Admissions
- Florida
- Texas
Related Services
Representation
- Assisted shareholders of various roofing and construction companies with pre-closing restructuring of the company pursuant to a tax-free F reorganization, and subsequent conversion of a state corporation to a state limited liability company.
- Assisted majority shareholder in the conversion from a state corporation to a Delaware limited liability company, with a subsequent election to be converted to a C Corporation in preparation for sale of company.
- Represented holding company in purchasing a roofing company and assisting with drafting and negotiations of purchase agreement, lease assignment, diligence schedules, and related transaction documents.
- Assisted seller of a roofing company with drafting and negotiations of earn-out relating to sale of business.
- Represented mechanical company’s affiliate with drafting and negotiating documents for lease build-out and real property subleases.?
- Represented member in the sale of asphalt company that was seller financed.
- Assisted construction company in entering into the Florida market and establishing Florida operations.?
Education
- Stetson University College of Law, J.D. cum laude | 2017
- University of Florida Levin College of Law, LL.M. cum laude | 2018
- University of Florida, cum laude | 2014
Bar Admissions
- Florida
- Texas
Related Services
Publications
- "Section 139 Disaster Relief Payments", Florida Roofing Magazine, May 2020, 6. Available at: https://issuu.com/roofingflorida/docs/may_2020/6.
- "Coronavirus Update", Shear Bull, April 2020, 1, 3. Available upon request.
- "Understanding the dollar-for-dollar tax credits given to employers from payments of qualified wages under the FFCRA", Roofers Coffee Shop, April 2020. Available at: https://www.rooferscoffeeshop.com/post/families-first-coronavirus-response-act.
- "Qualified Business Deduction for Roofers", Florida Roofing Magazine, April 2019, 7-8. Available at: https://issuu.com/roofingflorida/docs/april_2019.
- "New Expensing Under Section 179", Florida Roofing Magazine, August 2018, 11. Available at: https://issuu.com/roofingflorida/docs/august_2018.
- Jacqueline Feliciano & Theresa J. Pulley Radwan. Secured Transactions Flowcharts, 2018.
Education
- Stetson University College of Law, J.D. cum laude | 2017
- University of Florida Levin College of Law, LL.M. cum laude | 2018
- University of Florida, cum laude | 2014
Bar Admissions
- Florida
- Texas