$re = '/([^\n,]++)(?=.*,([^\n,@]+$)),(?:(?1)(?:\n|$))?/m';
$str = 'johnsmith1@gmail.com,johnsmith2@gmail.com,johnsmith3@gmail.com,John Smith
taylorsmith@gmail.com,Taylor Smith
jacksmith1@gmail.com,jacksmith@gmail.com,Jack Smith
';
$subst = "$2,$1\n";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php