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Rudolph R.
Ramelli

Position
Partner
Office
New Orleans

Ruddy Ramelli is a partner in the Tax Practice Group.


Ruddy has been practicing tax law for more than 30 years and is a board-certified tax specialist as certified by the Louisiana Board of Legal Specialization. He focuses his practice on federal and state income tax issues and the tax structuring and consequences of mergers, acquisitions, and related transactions.

Ruddy regularly represents corporations, partnerships, individuals, and other for-profit entities, and has in-depth experience in the energy and real estate industries. He works regularly with financial institutions involved in mergers and acquisitions. Ruddy also represents a number of tax-exempt organizations, with a particular focus on healthcare entities.

Ruddy speaks frequently at national and state tax seminars and has served as a professor of law at Tulane University Law School and an adjunct professor at the University of New Orleans.

He served as the chair of the American Bar Association's Section on Taxation and as the vice chair (administration), as well as on the council of the section, and as chairman of the Corporate Tax Committee, the Membership and Marketing Committee, and the Nominating Committee of the American Bar Association's Section of Taxation; chairman of the Louisiana State Tax Section; and chairman of the Louisiana Tax Specialization Board. He is a trustee of the American Tax Policy Institute and a member of the American College of Tax Counsel. Ruddy has also served as a member of the National Conference of Lawyers and Certified Public Accountants.

Noteworthy

  • Chambers USA, Corporate/M&A: Tax (listed annually since 2010); Tax (listed annually since 2024)
  • The Legal 500 United States, Tax: US Taxes: Non-Contentious (2017, 2019, and 2021)
  • New Orleans Magazine, Top Lawyer (listed annually since 2020, also listed in 2013 and 2018)
  • Louisiana Super Lawyers, Tax (listed annually since 2011) and Corporate/M&A: Tax (2007–2010)
  • Best Lawyers®, “Lawyer of the Year,” Employee Benefits Law, New Orleans (2010)
  • The Best Lawyers in America®, Employee Benefits (ERISA) Law and Tax Law (listed annually since 1987)
  • AV Preeminent ® Peer Review Rating in Martindale-Hubbell

Publications

  • "Tax Relief Available to Victims of Hurricane Ida," Jones Walker LLP Tax Client Alert, September 1, 2021
  • "Beyond the Blog — COVID-19 Weekly Recap — May 3, 2020," Jones Walker LLP Disaster Prep & Recovery Client Alert, May 3, 2020
  • "IRS to Disallow Deductions for Expenses Paid Using Forgiven PPP Loan Funds," Jones Walker LLP Tax Client Alert, May 1, 2020
  • "CARES ACT Tax Provisions Summary," Jones Walker LLP Government Relations Client Alert, March 2020
  • "Joint Ventures between Charitable Health Systems and For-Profit Entities: Protecting Tax-Exempt Status," Jones Walker LLP Healthcare Client Alert, September 2019
  • "Chapter 16: Partnership Mergers and Divisions," Proceedings of the 68th NYU Institute on Federal Taxation, January 1, 2010
  • "Section 351: Selected Problems Involving Overlap With Other Code Provisions," Tax Strategies for Corporate Acquisitions, Dispositions, Financings, Joint Ventures, Reorganizations, and Restructurings, January 1, 2000
  • "Taxation of Partnerships and LLCs," Professional Education Systems, Inc., January 1, 1997

Presentations

  • "When Owners of a Closely Held Corporation Go Their Separate Ways," 46th Annual Southern Federal Tax Institute, Atlanta, Georgia, September 20, 2011
  • "Health Care Legislation Update—Accountable Care Organizations, Medical Home, and Other Key Trends," Hollywood, Florida, May 26, 2011
  • "Mergers and Acquisitions—What Corporate Counsel Needs to Know," Essential Issues Affecting In-House Counsel and Corporate Attorneys, Association of Corporate Counsel Louisiana Chapter CLE, Loyola University New Orleans College of Law, New Orleans, Louisiana, September 24, 2010
  • "Partnership Mergers and Divisions," 68th NYU Institute on Federal Taxation, New York, New York, November 1, 2009
  • "Structuring the Deal," 12th Annual National Institute on Negotiating Business Acquisitions, New Orleans, Louisiana, November 1, 2007
  • "When Do Business Transactions Require Valuations," 41st Annual Southern Federal Tax Institute, Atlanta, Georgia, September 1, 2006
  • "Taxation of Subchapter S Corporations," 2nd Annual Gerald L. Wallace–Charles S. Lyon National Tax Workshop, Orlando, Florida, February 26, 2005
  • "Forming and Separating Closely-Held Corporations and Partnerships," 62nd NYU Institute on Federal Taxation, New York, New York and San Francisco, California, January 1, 2004

Memberships

  • American Bar Association, Chair, Section of Taxation (2012–2013); Vice Chair, Administration (2006–2009); Council Director (2002–2005); Chair, Corporate Tax Committee (1993–1994); Limited Liability Company Task Force (1992–2000); Chairman, Membership and Marketing Committee (2009–2011); Chair, Nominating Committee (2014–2015)
  • American College of Tax Counsel
  • American Institute of Certified Public Accountants
  • American Tax Policy Institute, Trustee
  • Board-Certified Tax Specialist as Certified by the Louisiana Board of Legal Specialization
  • Certified Public Accountant - Retired
  • Junior Achievement of New Orleans, Board of Directors (2008–2011)
  • Louisiana Society of Certified Public Accountants
  • Louisiana State Bar Association, Chair, Section of Taxation (1989–1990); Chair, Tax Specialization Board (1992–1993)
  • National Conference of Lawyers/CPAs (2005–2008)
New Orleans
201 St. Charles Ave
New Orleans, LA 70170-5100
D: 504.582.8206
F: 504.589.8206
Emailrramelli@joneswalker.com

Education

  • New York University School of Law
    LLM, Taxation, 1978
    Tax Law Review
  • Tulane University Law School
    JD, 1977
    Order of the Coif; Tulane Law Review; Dean's Medal; Faculty Medal
  • Loyola University
    BA, summa cum laude, 1974

Bar Admissions

  • Louisiana

Court Admissions

  • All Louisiana Courts
  • US Tax Court

Related Practices

  • Banking & Financial Services
  • Corporate
  • Disaster Preparedness & Recovery
  • Employee Benefits
  • Executive Compensation
  • Healthcare
  • Tax
  • Transactional Tax (Federal & International)
  • Offshore Energy

Related Industries

  • Energy, Environmental & Natural Resources
  • Healthcare Industry
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