Mr Stephen Marcus > Baker Botts L.L.P. > Dallas, United States > Lawyer Profile

Baker Botts L.L.P.
2001 ROSS AVENUE
DALLAS, TEXAS 75201-2980
TEXAS
United States

Work Department

Tax

Position

Partner

Department Chair – Tax (Firmwide)

Career

Provides tax related structuring and counseling to private equity funds, strategic investors and publicly traded and privately held companies, on complex M&A transactions, joint ventures, spin-offs, and other strategic business transactions, including

Creation of tax-efficient investment, acquisition and disposition, refinancing and restructuring structures for portfolio companies in a wide variety of industries and for distressed companies.

Implementation of complex, multi-tier, partnership and LLC structures that take into account tax needs for variety of different types of JV partners, including foreign sovereigns and other foreign investors and tax-exempt investors.

Formation, structuring and taxation of, and tax law requirements applicable to, REITs, including qualifying income and asset issues and issues arising in connection with REIT M&A transactions.

Structuring of complex equity-based incentive arrangements for management in entities structured as partnerships or LLCs.

Structuring of IRC Section 1031 “like-kind” exchange transactions.

Memberships

State Bar of Texas

Education

Southern Methodist University School of Law, JD, 1986;

The University of Texas, BBA, with honors, 1983

Lawyer Rankings

United States > Tax > US taxes: contentious

At Baker Botts L.L.P., the SALT team is ‘exceptionally knowledgeable, influential and caters to their clients needs’, praised for the ‘insight, professionalism, flexibility, availability, and thoroughly crafted and well thought-out legal advice’ provided by the tax group led by Stephen Marcus in Dallas. Best known for its work in the energy, techn and financial service industries, the firm is also highly regarded for its estate and gift tax controversy practice, which is sought after by high-net-worth individuals across the US. Keri BrownRenn Neilson, and John Porter are the key names in Houston. Neilson recently acted for Cheniere Energy, Inc. in matters arising from a sales tax audit of Corpus Christi Liquefaction LLC, which had constructed a large LNG processing plant. Brown and Porter are frequently involved in high-value private client matters, alongside Jon Feldhammer in San Francisco, who also handles high-value real estate tax audits and energy infrastructure matters.