
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 (SPACs), reorganizations, and capital markets transactions.
Experience Highlights
Buckeye Partners and Nala Renewables in their acquisition of a majority interest in Swift Current Energy, a leading North American clean energy development and investment platform with a pipeline of over 6 GW of solar, wind and energy storage projects
Noble Energy in its $13 billion sale to Chevron
Parsley Energy in its $4.5 billion sale to Pioneer Natural Resources Company
TC Energy in a $1.68 billion unit-for-unit simplification transaction between TC Energy and TC PipeLines, LP
Decarbonization Plus Acquisition Corporation, a SPAC, in its $230 million initial public offering of units
Spartan Energy Acquisition Corp., a SPAC, in its $552 million initial public offering of common units
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
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
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
Sentinel Energy Services Inc., a SPAC, in its $345 million initial public offering of common stock
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
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
Credentials
- 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
- Deals & CasesApril 8, 2021
- Deals & CasesMarch 26, 2021
- Deals & CasesFebruary 8, 2021
- Deals & CasesJanuary 25, 2021
- Deals & CasesDecember 15, 2020
- Deals & CasesNovember 9, 2020
- Deals & CasesOctober 26, 2020
- Deals & CasesOctober 2, 2020
- Rankings & AwardsAugust 20, 2020
- Deals & CasesJuly 20, 2020
- Deals & CasesJune 18, 2020
- Deals & CasesFebruary 13, 2020
- Deals & CasesFebruary 11, 2020
- Deals & CasesFebruary 4, 2020
- Deals & CasesNovember 15, 2019
- Deals & CasesAugust 5, 2019
- Deals & CasesJuly 3, 2019
- Deals & CasesMay 10, 2019
- Deals & CasesMarch 11, 2019
- Deals & CasesFebruary 26, 2019
- Deals & CasesOctober 18, 2018
- Deals & CasesSeptember 18, 2018
- Deals & CasesSeptember 4, 2018
- Deals & CasesAugust 24, 2018
- Deals & CasesAugust 14, 2018
- Deals & CasesAugust 1, 2018
- Deals & CasesMay 17, 2018
- Deals & CasesFebruary 23, 2018