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David S. Peck
David S. Peck
Partner — Tax
Partner — Tax

David S. Peck

David S. Peck
Dallas

Trammell Crow Center
2001 Ross Avenue
Suite 3900
Dallas, TX 75201

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.
David S. Peck

David Peck 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.

David works frequently with private equity clients, guiding them on the tax aspects of domestic and off-shore fund formations and investment partnerships, as well as other transactions. His practice also includes a focus on mergers and acquisitions, including recapitalization, buyouts and joint venture transactions. He has advised on numerous acquisitions, dispositions and joint ventures for public and private companies, private equity firms and hedge funds. In addition, David has significant experience in capital markets, including public offerings and other financings, and in restructurings, workouts and bankruptcies.

While tax rules are infamously complex, David is known for effectively distilling and communicating complicated concepts to his clients, empowering them to make better decisions for their companies. His work has been recognized by numerous publications and clients, with clients praising him as “bright,” “knowledgeable,” and “impressive,” according to research for Chambers USA (2019).

David is a member of the firm’s Management committee.

Experience Highlights

  • 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 special purpose acquisition company, in its $552 million initial public offering of common units 

  • 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

  • Rockpile Energy Holdings, a portfolio company of White Deer Energy, in the $284.5 million sale of RockPile Energy Services to Keane Group

  • Purvin & Gertz, an energy consulting company in its $32.2 million sale to IHS Inc., a publicly traded  research and consulting services company with a multibillion dollar market capitalization

  • A private equity fund in connection with the tax structuring of the acquisition of a $9.3 billion home lending business, acquisition of $30.6 billion face amount of collateralized debt obligations, and acquisition of $220 million face amount of residential mortgage loans

  • A U.S. energy company in its acquisitions and dispositions, including the $2.1 billion cash-and-stock acquisition of a publicly traded U.S. E&P company

  • A health care company in an exchange offer, tax-free spin-off, disposition, and refinancing as part of a $2.0 billion restructuring, which included obtaining a private letter ruling from the IRS

  • A leading information technology company in $2.0 billion sale of a software subsidiary that develops and sells product design, engineering, and life cycle management solutions

  • A Fortune 50 company in the acquisition of a high-end gaming computer manufacturer

  • An NYSE-listed energy company in a $1.5 billion acquisition of oil and gas properties

  • A regional Bell operating company in the acquisition of an applications management company for $295 million

  • A private equity fund in the $343 acquisition of an asphalt terminal and storage company

  • A software technology company in connection with a $40 million investment by a venture capital fund in Series A preferred financing

  • A private equity sponsor in connection with the formation of an $8.5 billion private equity fund specializing in distressed debt investments and a $3.0 billion private equity fund specializing in real estate investments

  • A private equity sponsor in connection with the formation of an $8.5 billion private equity fund specializing in energy-related investments

  • A private equity sponsor in connection with the formation of a $650 million private equity fund specializing in energy-related investments

  • A private equity sponsor in connection with the formation of a $350 million private equity fund specializing in energy-related investments

  • A public producer of nitrogen, phosphorus, potassium, and other chemical products in Chapter 11 bankruptcy

  • Creditors in connection with the bankruptcy of a worldwide provider of complex multilayer printed circuit boards and electromechanical solutions

  • Note holders in connection with the bankruptcy of the largest independent advertising sales and marketing company in the United States

  • Buyers and sellers in Section 363 asset sales in high-tech, manufacturing, distribution, and service sectors

  • Debtors in a Chapter 11 cases that distributed office supplies and tape products worldwide: representation included the sale of substantially all of the debtors’ assets and the confirmation of a consensual plan

  • The owner of more than 81 convenience stores in Chapter 11 reorganization

Credentials

  • 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
  • Chambers USA, Tax (Texas), 2016−2019
  • Selected to the Texas Super Lawyers list, Super Lawyers (Thomson Reuters), 2013–2019
  • The Best Lawyers in America© (BL Rankings, LLC), Tax, 2015–2020; Energy Law, 2009–2011, 2016-2020
  • 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., Domestic Tax: Central, 2013; International Tax, 2012, 2017–2019; US Taxes – Non-Contentious, 2018 and 2019
  • Latin Lawyer 250, 2018
  • Selected to the Texas Rising Stars list, Super Lawyers (Thomson Reuters), 2004–2012
  • Member: Tax Section, American Bar Association; Tax Section, State Bar of Texas; Tax Section, Dallas Bar Association
  • Texas
  • “International Tax Reform: What You Should Know About GILTI and BEAT,” Annual In-House Symposium 2018, April 27, 2018 (speaker)
  • “An Update on Tax Reform and Its Implications in 2018,” Energy Series, V&E Houston Office, February 13, 2018 (speaker)
  • “New Proposed Regulations for BBA Partnership Audits Allow for Push Out Elections in Tiered Partnerships,” V&E Tax Update E-communication, December 19, 2017 (co-author)
  • “Implications of the Tax Cuts and Jobs Act for Domestic Businesses,” Tax Reform Webcast, December 19, 2017 (speaker)
  • “Implications of the Tax Reform Bill for Private Equity,” Tax Reform Webcast & Teleconference, November 6, 2017 (speaker)
  • “Tax Reform Advances: White House and Congressional Republican Leaders Release Unified Framework,” V&E Tax Update E-communication, October 3, 2017 (co-author)
  • “The New Era of Partnerships As Taxpayers,” American Investment Council, September 28, 2017, (co-author)
  • “IRS Issues Guidance on Elective Cash Stock Dividends by REITs,” V&E REIT Update E-communication, August 16, 2017 (co-author)
  • “A Greek Company Mines for Magnesite and Strikes Gold for Inbound Investors,” V&E Tax Update E-communication, July 17, 2017 (co-author)
  • “New Disguised Sale Guidance Presents Major Change for Partnership Transactions,” V&E Tax Update E-communication, October 4, 2016 (co-author)
  • “Dramatic Changes to Partnership Audit Rules and Their Implications for Existing Partnerships,” V&E Tax Update E-communication, November 5, 2015 (co-author)
  • “Comments on Proposed Regulations Regarding Disguised Sales and the Allocation of Liabilities,” The Texas Tax Lawyer Newsletter, Vol.42, No. 1, Fall 2014 issue (co-author)
  • “Trends in Energy Transactions,” V&E Client Presentation, Houston, Texas, November 7, 2013
  • “Section 336(e): A More Flexible Method to Effect Deemed Asset Sales,” The Texas Tax Lawyer Newsletter, Vol.41, No. 1, Fall 2013 issue (co-author)
  • “Introduction to Energy Finance,” V&E and Tudor, Pickering, Holt & Co. Presentation, Midland, Texas, May 6, 2013
  • “Fueling Returns: Issues in the Formation and Operation of Energy Funds,” V&E Presentation, New York, New York, January 29, 2013
  • “Recent Developments in Private Equity Investment Structures: Upstream, Midstream and Downstream,” V&E Energy Finance Series Presentation, Houston, Texas, January 15, 2013
  • “How to Structure An Asset Sale As A Stock Sale For Tax Purposes,” The Texas Tax Lawyer Newsletter, Vol.40, No. 1, Fall 2012 issue (co-author)