Michael Bresson > Baker Botts L.L.P. > Houston, United States > Lawyer Profile

Baker Botts L.L.P.
910 LOUISIANA STREET
HOUSTON
TEXAS 77002-4995
TEXAS
United States

Work Department

Tax

Position

Partner

Career

A partner in the Houston office of Baker Botts. He concentrates on federal income tax matters, with a particular emphasis on tax equity and other renewables financing transactions, publicly traded partnerships, UP-Cs, private equity transactions, debt restructurings and mergers and acquisitions. Mr. Bresson is nationally recognized for his experience in transactions involving MLPs. He is the head of the firm’s Energy Capital Markets Tax Practice.

Memberships

State Bar of Texas

American Bar Association

Houston Bar Association

Education

J.D., University of Oklahoma College of Law 1987
with highest honors
Order of the Coif
Phi Delta Phi

B.S., Chemical Engineering, University of Oklahoma 1983
with distinction

Lawyer Rankings

United States > Finance > Project finance

In the energy sector Baker Botts L.L.P. is a robust choice for sophisticated tax equity financings, as well as a variety of debt and equity transactions. The group is accomplished in both domestic and cross-border mandates spanning a range of energy sector projects, including oil and gas, clean fuels, renewables and electric transmission. Clients of the practice include multinationals in power production and global asset management. In San Francisco, Dino Barajas leads the department and has a focus on domestic and international project development and finance, with particular emphasis on Latin American infrastructure projects. At the firm’s New York office, Ellen Friedman is reliable counsel for both developers and sponsors seeking assistance with clean energy transition projects. Mona Dajani has strength in tax equity deals involving solar and energy storage. John Papaspanos has broad experience across M&A, tax, and debt financing structures, and Frank Schoen is the name to note for project finance, leveraged finance and acquisition finance for conventional and renewable energy projects. Federal income tax is the standout strength for Michael Bresson in Houston.

United States > Tax > US taxes: non-contentious

Baker Botts L.L.P.  focuses on conventional and renewable energy clients, providing ‘expert analysis’ on the tax implications of debt financings, m&a deals, corporate reorganizations, and restructurings. The practice is spearheaded by Derek Green in Houston, who is very active in the renewable energy industry, and Steve Marcus in Dallas, who excels at tax planning for American and international companies. Another key figure in the practice is Houston’s Michael Bresson who advises public and private companies on tax structuring for REITS, MNP’s, and joint ventures. Renn Neilson in Dallas has a strong record in state and local taxation work.

United States > Energy > Renewable/alternative power

Baker Botts L.L.P. has seen impressive growth over the past year with the addition of new clients including notable energy companies and government entities, as well as new practitioners such as Veronica Relea who joined in March 2024 from Pillsbury Winthrop Shaw Pittman, LLP. The group’s expansion can be attributed to its deep expertise in the renewable and alternative energy sector and broad capabilities which cover transactions, regulatory, environmental, and advisory. With an expansive offering, the department is sought after by impressive clients from the financial services and renewable energy sectors to assist with investments, project structuring, financing, and investments, and acquisitions and divestitures, as well as tax structuring, power purchase agreements, and environmental and real estate issues. Heading up the practice is Michael Didriksen who concentrates on M&A, project development, and power purchase agreements. San Francisco’s Dino Barajas is an asset to the team as a result of his aptitude handling acquisitions, dispositions, and divestitures while Houston-based Michael Bresson is the main contact for all tax-related matters such as tax credit monetization transactions and tax equity partnerships. Another key name in the group is John Papaspanos who focuses on debt and equity financings. All lawyers mentioned are based in New York unless stated otherwise.