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Christine T. Mainguy
Christine T. Mainguy
Associate — Tax
Associate — Tax

Christine T. Mainguy

Christine T. Mainguy

1001 Fannin Street
Suite 2500
Houston, TX 77002

Christine T. Mainguy

Christine’s practice focuses on the U.S. federal income tax aspects of domestic and international business transactions, primarily within the energy sector. Christine has experience with the taxation of publicly traded partnerships (master limited partnerships or MLPs), mergers and acquisitions, joint venture transactions, private equity transactions, Up-C structures, special purpose acquisition companies, reorganizations, and capital markets transactions.

The following is a list of representative matters in which Christine has assisted.

Experience Highlights

  • Buckeye Partners, L.P., as special tax counsel, in its $10.3 billion sale to IFM Investors to take the company private 

  • Enbridge as special tax counsel with respect to the $6.8 billion simplification (at signing) of its corporate structure via cross-border mergers of its public corporate and MLP subsidiaries

  • Energy Transfer Partners in the $60 billion merger with Energy Transfer Equity in a unit-for-unit exchange 

  • Spartan Energy Acquisition Corp., a special purpose acquisition company, in its $552 million initial public offering of common units 

  • Board of Directors of Alliance Holdings GP, L.P. in the $1.1 billion simplification transaction between Alliance Holdings GP, L.P. and Alliance Resource Partners, L.P.  

  • Memorial Resource Development in its $4.4 billion merger with Range Resources 

  • WildHorse Resource Development Corporation in its $447 million initial public offering of common stock

  • EIG Management Company in the $590 million private purchase of NuStar Energy L.P. Series D cumulative convertible preferred units

  • Flywheel Energy Operating, a portfolio company of funds managed by Kayne Anderson Capital Advisors, in its $1.86 billion acquisition of all Fayetteville Shale and ARKOMA upstream and midstream assets of Southwestern Energy Company via the acquisition of 100% of the issued and outstanding securities in SWN Production (Arkansas), LLC and DeSoto Gathering Company, LLC

  • Vantage Energy in its $2.7 billion sale to Rice Energy via an acquisitive Up-C structure

  • Buckeye Partners, L.P. in structuring its investment in a 50% stake in the VTTI Group, one of the largest independent global energy terminal businesses, with an implied total value of $2.3 billion 

  • Ranger Energy Services, Inc. in its $85 million initial public offering of common stock utilizing an Up-C structure

  • BP Midstream Partners LP in its $765 million initial public offering of common units 


  • The University of Texas, J.D. with honors, 2015  (Order of the Coif)
  • Loyola University New Orleans, B.A., Finance and Management summa cum laude, 2009
  • The Best Lawyers in America© (BL Rankings, LLC), “Ones to Watch,” 2021
  • Texas