Richard M. Nugent

Richard M. Nugent
Chair of the Tax Practice

250 West 55th Street

New York, NY 10019-9601

rnugent@mofo.com

(212) 336-4355

BAR ADMISSIONS

New York

CLERKSHIPS

Hon. Richard F. Suhrheinrich, U.S. Court of Appeals, Sixth Circuit

Hon. Robert P. Ruwe, U.S. Tax Court

EDUCATION

Saint Peter's University, B.A.

Rutgers Law School - Newark, J.D.

Georgetown University, LL.M

Richard Nugent is a partner in the firm’s New York office and chair of its Tax practice.

Richard has over 25 years of experience advising on the tax aspects of complex transactions including public and private M&A, spin-offs, joint ventures, internal restructurings, and financings and capital markets transactions. He also advises debtors and creditors within and outside of bankruptcy.

Richard has been recognized in Chambers USA, where he is praised as “an extremely knowledgeable and dedicated attorney” and “well-versed in communicating complex issues.” The Legal 500 describes Richard as having a “deep understanding of the business, including product supply, marketing, and distribution” which clients describe as “priceless when representing us in deal matters.”

Prior to joining Morrison Foerster, Richard was a tax partner at another international law firm in New York. He serves on the Executive Committee of the New York State Bar Association Tax Section and is a member of the Tax Forum. A sought-after speaker, Richard frequently presents on tax topics for Practising Law Institute programs.

Richard holds an LL.M. with distinction from Georgetown University, a J.D. with honors from Rutgers School of Law – Newark, and a B.A., summa cum laude, from Saint Peter’s University. He also served as a law clerk to Judge Richard F. Suhrheinrich of the U.S. Court of Appeals, Sixth Circuit and Judge Robert P. Ruwe of the U.S. Tax Court.

Representative Experience

  • Represented Centuri Holdings and parent company Southwest Gas Holdings in $238 million public offering of common stock
  • Represented Paine Schwartz Partners, a global leader in sustainable food chain investing, in its investment in Chex Finer Foods, a value-added specialty food distributor
  • Represented the board of Continental Disc Corporation, a portfolio company of Tinicum, in connection to its sale to Baker Hughes, an energy technology company
  • Represented Hooter’s Inc. and Hoot Owl Restaurants, L.L.C. in the acquisition of over 100 restaurants from Hooters of America LLC, which filed for Chapter 11 protection on March 31st in the U.S. Bankruptcy Court
  • Represented Centuri Holdings and parent company Southwest Gas Holdings in $353 million IPO and concurrent private placement
  • Represented C2 Capital Partners in its investment in Stella & Chewy’s, a leading North American pet food manufacturer

Rankings

Recognized for Tax Law

Best Lawyers in America 2026

Metro Super Lawyers

2010-2020, 2023-2025

Ranked for Tax in New York

Chambers USA 2020-2025

Recognized as a Bankruptcy Tax Specialist

Turnaround & Workouts 2011-2025

Recognized for Domestic Tax

The Legal 500 US 2015-2016, 2017-2019, 2022-2025