David S. Peck

Partner

Tax

“What I like most about my practice is the people. Transactional lawyers across the firm and their clients rely heavily on tax support, so those of us in the tax group get to meet and interact with so many people and work on a large variety of transactions. I love making personal connections and it’s great to help other lawyers and their clients.”

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Overview

David Peck serves as head of V&E’s Tax & Executive Compensation & Benefits Department. He has more than 20 years’ experience advising companies on tax planning and structuring related to complicated transactions, leveraging his deep understanding of tax law to develop smart strategies to save his clients tax dollars.

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Experience

  • Ridgewood Infrastructure, LLC in the formation of Ridgewood Water & Strategic Infrastructure Fund II, L.P. with total commitments of $1.2 billion

  • Global Infrastructure Partners in the acquisition of a 50% interest in the multi-billion dollar South Fork and Revolution Offshore Wind Projects from Eversource Energy, including the negotiation of the joint venture arrangements with Orsted for the construction and operation of the projects and all financing arrangements (IJInvestor Joint Venture of the Year, 2024)

  • A US private equity sponsor on its €3.17 billion carve-out acquisition of a global construction chemicals business from a German public company

  • A global investment firm with respect to tax issues arising from its investment in insurance subrogation claims against Pacific Gas & Electric relating to losses suffered by victims of the Northern California wildfires

  • Caelus Alaska Exploration Company in the sale of 124 exploration leases (for a total of approximately 350,000 acres) onshore in the Eastern North Slope of Alaska to Eni Petroleum US

  • Caprock Midstream Holdings in its $950 million sale to EagleClaw Midstream

  • Spartan Energy Acquisition Corp., a SPAC, in its $552 million initial public offering

  • Deep Gulf Energy Companies, a deepwater oil and gas exploration and development business operating in the Gulf of Mexico and a portfolio company of First Reserve, in its $1.225 billion sale to Kosmos Energy

  • RSP Permian in its $9.5 billion sale to Concho Resources, creating the largest unconventional shale producer in the Permian Basin

  • Daseke, the leading consolidator and largest flatbed and specialized transportation company in North America, in the addition of three top-tier flatbed and specialized carriers to Daseke’s corporate family: Tennessee Steel Haulers & Co., The Roadmaster Group, and Moore Freight Service

  • Canadian Pension Plan Investment Board in its $1 billion equity commitment to Encino Acquisition Partners, a company focused on U.S. oil and gas acquisition opportunities

  • Double Eagle Energy Permian in its $2.8 billion sale of certain undeveloped acreage and producing oil and gas properties in the core of the Midland Basin to Parsley Energy

  • RSP Permian in the $2.4 billion acquisition of Silver Hill Energy Partners and Silver Hill E&P II 

  • Brigham Resources in the $2.55 billion cash and stock sale of all of its leasehold interests and related assets to Diamondback Energy

  • Zenta, Inc. in the sale of the residential and commercial mortgage processing services company to Accenture, a global management consulting, technology, and outsourcing company

  • Southwest Airlines in its $3.4 billion acquisition of AirTran Holdings

  • Riverstone Holdings in the $1.275 billion sale of Dynamic Offshore Resources to SandRidge Energy

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Credentials

Education

  • University of Texas School of Law, J.D. with highest honors, 1998 (Chancellors, Clerk; Order of the Coif; Texas Law Review)
  • University of Texas Graduate School of Business, M.P.A., 1995 (Dean’s Award)
  • University of Texas, B.B.A., Accounting with high honors, 1995

Admissions

  • Texas

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Recognitions

  • Chambers USA, Tax (Texas), 2016–2026
  • Selected to the Texas Super Lawyers list, Super Lawyers (Thomson Reuters), 2013–2020
  • The Best Lawyers in America© (BL Rankings, LLC), (Dallas): Tax Law, 2015–2027; Energy Law, 2009–2011, 2016–2027
  • The Best Lawyers in America© (BL Rankings, LLC), “Lawyer of the Year” Energy Law (Dallas/Fort Worth), 2021 and 2024
  • International Tax Review: World Tax Review, Leading Lawyer list, 2022 and 2024
  • Recognized by International Tax Review as lead lawyer for European Tax Awards “Deal of the Year,” 2017
  • D Magazine, “Best Lawyers in Dallas,” 2017
  • Legal 500 U.S., Tax: Domestic Tax: Central, 2013; Tax: International Tax, 2012, 2017–2026; Tax: U.S. Taxes: Non-Contentious, 2018–2026; Labor & Employment: Employee Benefits, Executive Compensation & Retirement Plans (Transactional), 2024–2026
  • Latin Lawyer 250, 2018 and 2020
  • Selected to the Texas Rising Stars list, Super Lawyers (Thomson Reuters), 2004–2012
Insights

Events

Vinson & Elkins Sponsoring and Speaking at the 42nd Annual TexFed Institute

Vinson & Elkins is sponsoring the 42nd Annual Texas Federal Tax Institute (TexFed) taking place June 3 – 5 in San Antonio, TX. …

June 3, 2026

June 3, 2026 • 1-minute read

Client Alerts

IRS Proposes Regulations Narrowing Section 892 Exemption for Foreign Government Investors

On December 12, 2025, the United States Treasury Department and the Internal Revenue Service (the “IRS”) issued proposed regulations (REG-101952-24) …

December 16, 2025 • V&E Tax Update

December 16, 2025 • 4-minute read

Treasury and Small Business Administration Further Clarify Paycheck Protection Program Background Decorative Image

Client Alerts

IRS Proposes to Withdraw Look-Through Rule for Domestically Controlled REITs

On October 20, 2025, the Treasury Department and the IRS released proposed regulations (the Proposed Regulations) under Section 897 of the Internal Revenue Code of 1986, as amended (the Code), that would remove a rule, initially proposed on December 29, 2022 and finalized on April 25, 2024 (the 2024 Final Regulations) (T.D. 9992), that requires a REIT to “look through” certain domestic C corporations to their shareholders for purposes of determining whether a REIT is considered “domestically controlled.”

October 21, 2025 • V&E REIT Update

October 21, 2025 • 2-minute read

REITs Background Decorative Image

Client Alerts

One Big Beautiful Bill Act: Key Tax Impacts for Businesses

On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill Act (the “OBBBA”) into law. Congress passed the OBBBA through budget reconciliation, a special legislative process that allows Congress to advance certain tax, spending, and debt limit legislation with a simple majority vote in the Senate so long as the legislation does not increase the federal budget deficit outside a 10-year budget window.

July 8, 2025 • V&E Tax Update

July 8, 2025 • 10-minute read

Biden Administration Raises Minimum Wage for Federal Government Contractors As Congress Mulls $2 Billion Infrastructure Plan Background Image

Client Alerts

Capital Commitment: A Billion-Plus for American Infrastructure

Vinson & Elkins Partners Robert Seber, David Peck, and Megan James, counsel to Ridgewood Infrastructure, share the story behind the private equity firm’s latest success and the legal work that went into it.

March 6, 2025 • V&E+ Ventures 

March 6, 2025 • 6-minute read

News & Achievements