James C. Diracles
612/349.5642
jcdiracles@bestlaw.com

Jim Diracles is a member of the firm's Business Law and Native American Law practice areas.   His practice focuses on financing, securities, mergers and acquisitions, general corporate law, and Native American law focusing on tax, financing and business matters.   He serves small to medium-sized public corporations, private businesses, start-up companies, real estate developers, and Native American clients, offering them a broad point of view from which to view the legal issues involved in their business transactions.

Jim's recent projects include representing both buyers and sellers in corporate acquisitions, a wide variety of corporate financings, advising outside board members and special committees, restructuring trusts for Tribal children to achieve tax-deferred status, obtaining a ruling from the IRS that tribal housing program benefits are not subject to income taxation, and negotiating a multi-million dollar grant from the Mexican federal and state governments to support the establishment of a semi-conductor industry in Mexico.   He also recently completed Private Investments in Public Entities (PIPEs) transactions for various clients.

For his work, Jim has been named a Super Lawyer (1999-2006) and a Top Ten Merger and Acquisition Lawyer for 2000 (Minnesota Law & Politics).   He has served as Best & Flanagan's managing partner for eight years.  In his spare time, he likes to garden, collect coins, and travel.  

PROFESSIONAL ACTIVITIES AND MEMBERSHIPS
American Bar Association
Minnesota State Bar Association (Business Law Section)
Hennepin County Bar Association (Corporate & Business Committee)
Hennepin County Bar Association (Corporate Counsel Committee)
Hennepin County Bar Association (Securities Law Committee)