Sam Kamyans > Kirkland & Ellis LLP > Washington DC, United States > Lawyer Profile
Kirkland & Ellis LLP Offices

1301 Pennsylvania Avenue, N.W.
Washington, D.C., 20004
DISTRICT OF COLUMBIA
United States
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Sam Kamyans

Position
Sam Kamyans is a partner in the Tax Practice Group in the Washington, D.C., office of Kirkland & Ellis LLP. He is known as a “very talented” advisor in partnership taxation, uniquely in structuring tax-driven transactions to invest in, finance, or acquire carbon capture, hydrogen, clean fuels, solar, storage, and other energy transition projects. Sam has developed tax structures to implement market leading transactions relying upon section 45Q, 45Z, 45V, and 45/48 credits. He advises energy clients, including domestic and international private equity funds, and major sponsors to structure creative transactions to optimize each clients’ commercial and tax goals.
In addition, Sam brings a solutions-oriented approach to structure and implement mergers and acquisitions, divestitures, equity extractions, distressed asset restructurings, and public and private offerings.
In addition, Sam frequently publishes articles that clients rely upon to structure their deals, including a carbon capture financing guide, a guide to evaluating how to optimize credits for multi-credit projects, and practical publications on implementing IRS guidance.
Prior to joining Kirkland, Sam served at the Internal Revenue Service, where he assisted in issuing guidance on partnership taxation and energy-related matters. He has also served as tax counsel to Sempra Energy, a Fortune 500 energy company, and as a partner at a prominent U.S. energy-focused firm.
Lawyer Rankings
United States > Finance > Project finance
(Next Generation Partners)Kirkland & Ellis LLP is well regarded for its ‘first-rate project finance energy team’ which advises clients throughout the life cycle of infrastructure and energy projects. The firm’s leading private equity practice positions the team well to advise infrastructure funds, lenders and private equity investors, including notable clients like Brookfield and Blackstone. The team’s varied caseload covers traditional project finance, as well as back-levered and hybrid transactions. Clients describe Rohit Chaudhry, who is based in Washington DC, as ‘the go-to’ attorney for project financing, sales and restructurings across the energy spectrum, particularly for the debt side of transactions. Also based in Washington DC, Roald Nashi remains a key contact for private equity and infrastructure fund clients while Sam Kamyans is a specialist in structuring tax-driven transactions. Robert Eberhardt has significant expertise in renewable energy and energy transition transactions, with a particular emphasis on onshore and offshore wind. Kelann Stirling is another renewable energy specialist and frequently advises on sustainable financing. Tatiana Monastyrskaya brings additional expertise in a broad array of financing transactions. Eberhardt, Stirling and Monastyrskaya are all located in New York.
Lawyer Rankings
- Next Generation Partners United States > Finance > Project finance
- Project finance United States > Finance
Top Tier Firm Rankings
- Media, technology and telecoms > Advertising and marketing: litigation
- Finance > Capital markets: high-yield debt offerings
- International trade and national security > CFIUS
- Antitrust > Civil litigation/class actions: defense
- Finance > Commercial lending
- Intellectual property > Copyright
- Dispute resolution > Corporate investigations and white-collar criminal defense
- Labor and employment > Employee benefits, executive compensation and retirement plans: transactional
- Energy > Energy litigation: oil and gas
- Energy > Energy transactions: electric power
- Energy > Energy transactions: oil and gas
- Environment > Environment: transactional
- Dispute resolution > General commercial disputes
- Tax > International tax
- Dispute resolution > M&A litigation: defense
- M&A/corporate and commercial > M&A: large deals ($1bn+)
- Intellectual property > Patents: litigation (full coverage)
- Intellectual property > Patents: litigation (International Trade Commission)
- M&A/corporate and commercial > Private equity buyouts: large deals ($500m+)
- Investment fund formation and management > Private equity funds (including venture capital)
- Dispute resolution > Product liability, mass tort and class action - defense: consumer products (including tobacco)
- Dispute resolution > Product liability, mass tort and class action - defense: pharmaceuticals and medical devices
- Real estate > Real estate
- Energy > Renewable/alternative power
- Finance > Restructuring (including bankruptcy): corporate
- Dispute resolution > Securities litigation: defense
- M&A/corporate and commercial > Shareholder activism
- Finance > Structured finance: securitization
- Media, technology and telecoms > Technology transactions
- Intellectual property > Trade secrets (litigation and non-contentious matters)
- Intellectual property > Trademarks: litigation
- Tax > US taxes: non-contentious
Firm Rankings
- Finance > Capital markets: debt offerings
- Finance > Capital markets: equity offerings
- Antitrust > Cartel
- Dispute resolution > E-discovery
- Energy > Energy regulation: electric power
- Antitrust > Merger control
- Investment fund formation and management > Mutual/registered/exchange-traded funds
- Media, technology and telecoms > Outsourcing
- Intellectual property > Patents: licensing
- Dispute resolution > Product liability, mass tort and class action - defense: automotive/transport
- Dispute resolution > Product liability, mass tort and class action - defense: toxic tort
- Real estate > Real estate investment trusts (REITs)
- Government > State attorneys general
- Tax > US taxes: contentious
- Dispute resolution > Appellate: courts of appeals / Appellate: supreme courts (states and federal)
- Transport > Aviation and air travel: litigation and regulation
- Finance > Commercial lending > Advice to direct lenders/private credit
- M&A/corporate and commercial > Corporate governance
- Environment > Environment: litigation
- Dispute resolution > Financial services litigation
- Insurance > Insurance: non-contentious
- Media, technology and telecoms > Media and entertainment: litigation
- Media, technology and telecoms > Media and entertainment: transactional
- International trade and national security > National Security
- Finance > Project finance
- Intellectual property > Trademarks: non-contentious (including prosecution, portfolio management and licensing)
- International trade and national security > Customs, export controls and economic sanctions
- Healthcare > Life sciences
- Dispute resolution > Leading trial lawyers
- Dispute resolution > Leading trial lawyers
- Dispute resolution > Leading trial lawyers
- Government > Government relations