Client Alerts
Executive Summary: Section 1202 allows certain taxpayers to potentially exclude up to 100 percent of the amount of any eligible …
July 9, 2026
July 9, 2026 • 5-minute read
Partner
Tax
“It is incredibly rare to find someone as technically competent, commercial, creative and user-friendly as Jason in the world of tax. He just gets it!” (Chambers USA)
Jason McIntosh is a transactional tax lawyer who focuses on complex cross-border and domestic transactions.
A creative problem solver who is practical and highly responsive to the needs of his clients, Jason is recognized in the 2022–2026 editions of Chambers USA. Jason has also been recognized as a leading tax lawyer in the 2022–2027 editions of The Best Lawyers in America©, 2019, 2020, 2024, and 2026 editions of Legal 500 U.S., and the 2018 and 2020 editions of Latin Lawyer 250.
Jason advises clients across industry sectors, including investment funds, public and private companies, governmental entities, and high-net-worth individuals. He advises on the tax implications of business transactions, including mergers and acquisitions, equity and debt financing transactions, IPOs, Special Purpose Acquisition Company (SPAC) transactions, formations of investment funds, and cross-border restructurings. In addition, Jason advises on the design and formation of international investment structures, joint ventures, and business relationships.
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)
Apollo Global Management in the acquisition of a majority stake in OEG Energy Group, a leading offshore energy solutions business, with an implied headline valuation of more than $1 billion
A BlackRock Diversified Infrastructure fund and a Morgan Stanley Infrastructure Partners fund in their $1.14 billion joint acquisition of the Portland Natural Gas Transmission System from TC Energy Corporation and its partner Northern New England Investment Company, Inc., a subsidiary of Énergir L.P.
Global Infrastructure Partners, a leading global infrastructure investor, in connection with its approximately $2.6 billion all cash sale of Medallion Midstream Partners, LLC to ONEOK, INC. (NYSE: OKE)
Quantum Capital Group in financing matters related to Quantum’s agreement to acquire Cogentrix Energy, from funds managed by The Carlyle Group, for a total consideration of approximately $3 billion
Riverstone Ventures II, LLC and certain of its affiliates in their investment as a lead investor in the $45 million Series C Preferred Stock financing of Iontra Inc., a leader in next-generation battery charging technology
Apollo Global Management in the formation of a joint venture with Altius Renewable Royalties to accelerate the growth of Great Bay Renewables, a leading provider of renewable energy development capital in North America
Funds managed by Apollo in the $2 billion sale by New Fortress Energy Inc. of 11 LNG infrastructure vessels to a newly formed venture owned approximately 80% by Apollo funds and 20% by NFE
Baytex Energy Corp. (TSX:BTE) in its $2.5 billion acquisition of Ranger Oil Corporation, a pure play Eagle Ford company
Brigham Minerals in its $4.8 billion business combination with Sitio Royalties
Woodside Energy Group Ltd, based in Australia, in its merger with BHP Petroleum with an approximately US $43 billion merged entity value and concurrent listing of American Depositary Shares (ADSs) on the NYSE
Funds managed by Ares Management in the acquisition and related financing of Atlas Crane Service, a full-service crane rental company that primarily serves the wind industry
The Lion Electric Company, a leading designer, manufacturer and distributor of all-electric medium and heavy-duty urban vehicles, in its $1.9 billion combination with Northern Genesis Acquisition Corp., a SPAC
Talos Energy in its $1.1 billion acquisition of EnVen Energy Corporation, a private operator in the deepwater U.S. Gulf of Mexico
Total Operations and Production Services, a leading provider of contract gas compression services for the Permian Basin, in its acquisition by Archrock in a cash-and-stock transaction valued at $983 million
Macquarie Infrastructure Partners in it’s acquisition from a subsidiary of ENGIE SA of a 50% interest in the Mayakan and Cuxtal II pipelines, which transport natural gas to the Yucatan Peninsula
Agriculture & Natural Solutions Acquisition Corporation, a SPAC sponsored by affiliates of Riverstone Holdings and Impact Ag, in its $510 million business combination with Australian Food & Agriculture Company Limited, a large-scale, diversified agricultural business located in New South Wales, Australia (pending)
Global Private Equity Infrastructure Investor in its acquisition of midstream assets in Mexico (ongoing)
CSI Compressco in its $854 million sale to Kodiak Gas Services
Apollo-managed funds in their acquisition of Hav Energy LNG Holding AS, a maritime liquefied natural gas carrier infrastructure platform, from HitecVision
Stronghold Digital Mining, Inc. in its $175 million acquisition by Bitfarms Ltd.
ioneer Ltd in the $490 million equity commitment from Sibanye-Stillwater to a newly formed joint venture to develop ioneer’s flagship Rhyolite Ridge lithium-boron project in Nevada
Avangard Innovative in the sale of its U.S. operations to Waste Management and the subsequent joint venture with Waste Management to form Natura PCR, a company that monetizes recyclables and refurbishes them for reuse
SUSI Partners AG in a joint venture with SMT Energy to develop, own and operate multiple battery energy storage systems in the United States, including 10 battery energy storage system in South Texas with a combined capacity of 100 MW
CENAQ Energy Corp., a SPAC, in a business combination with Bluescape Clean Fuels, a private company specializing in the supply of gasoline derived from renewable feedstocks
Enviva JV Development Company, a joint venture between Enviva Development Holdings and The John Hancock Life Insurance Company, in its acquisition of a wood pellet production plant in South Carolina
Global Infrastructure Partners in the execution of a definitive agreement with Canadian-based TC Energy to acquire a 40% interest in its Columbia Gas Transmission, LLC and Columbia Gulf Transmission, LLC systems, in a new joint venture, with total proceeds expected to be US$3.9 billion
Apollo Global Management in connection with the acquisition of a majority interest in Composite Advanced Technologies, a leading provider of compressed natural gas, renewable natural gas and hydrogen transportation and storage solutions in the United States
Apollo Global Management in the financing of Relevate Power’s acquisition of Gravity Renewables, which added 40 MW of high-quality assets to Relevate Power’s portfolio, more than doubling the company’s power generation capacity and bringing on board an experienced operating team
White Rock Energy, LLC, a portfolio company of Quantum Capital Group, in its sale of producing assets in the Elm Coulee field of the Williston Basin of Montana and North Dakota to a subsidiary of TXO Partners, L.P.
Gravity Oilfield Services in its $285 million sale of its Gravity Water Midstream division to Delek Logistics Partners, LP (NYSE: DKL)
Takanock, a provider of innovative digital and power infrastructure solutions, in new capital commitments totaling $500 million from ArcLight and DigitalBridge
Spartan Acquisition Corp. II, an affiliate of Apollo Global Management, in its $1.3 billion business combination with Sunlight Financial, a premier U.S. residential solar financing platform
Takkion, a portfolio company of Apollo Global Management, in its acquisition of Airway Services, a leading provider of operations and maintenance solutions to the renewable energy industry, from Northaven Capital Partners and Concentric Equity Partners
Switchback Energy Acquisition Corporation in its $2.4 billion business combination with ChargePoint, an electric vehicle charging network
Apollo Global Management in a $150 million equity commitment to FlexGen Power Systems, a leading integration services and software technology provider for energy storage solutions in the U.S. and globally
Tortoise Acquisition Corp. II in its $1.4 billion business combination with Volta Industries, an industry leader in commerce-centric electric vehicle charging networks
Apollo Global Management in connection with its $175 million strategic investment in Summit Ridge Energy, a leading owner-operator of community solar assets
Three Cairns Group and Galvanize Climate Solutions in their investment in Zhero, a new green energy development company
4×4 Capital in its controlling interest investment in Yelloh, a pioneer in home frozen food delivery in the U.S.
Talos Energy Inc. in its $403 million public offering of common stock
Golar LNG Limited in its $575 million offering of convertible senior notes
Stronghold Digital Mining, Inc., an ESG-focused crypto asset mining company focused on bitcoin, in its $146 million initial public offering of Class A common stock utilizing an Up-C structure
Atlas Energy Solutions Inc. in its $324 million initial public offering of Class A common stock utilizing an Up-C structure
Rice Acquisition Corp., a SPAC, in its $215 million initial public offering of units utilizing an Up-SPAC structure
New Fortress Energy LLC in its $291 million initial public offering of Class A shares utilizing an Up-C structure
Brigham Minerals, Inc. in its $261 million initial public offering of Class A common stock utilizing an Up-C structure
Decarbonization Plus Acquisition Corporation II, a SPAC sponsored by an affiliate of Riverstone Holdings, in its $1.2 billion business combination with Tritium, a Brisbane-based developer and manufacturer of direct current fast chargers for electric vehicles
Spartan Acquisition Corp. III, a SPAC, in its $3.14 billion business combination with Allego Holding B.V., a leading pan-European electric vehicle charging network
A US private equity fund on its €3.17 billion carve-out acquisition of a global construction chemicals business from a public company
Decarbonization Plus Acquisition Corporation IV, a SPAC, in its $1.39 billion business combination with Hammerhead Resources, a Calgary-based energy company
Aligned Data Centers in connection with a structured minority investment by SDC Capital Partners as part of the financing for the acquisition of Odata, a data center provider in Latin America
A controlling shareholder in connection with the sale of Ridgeback Resources, a privately held oil and gas producer focused on light oil in Saskatchewan and Alberta, Canada, to Saturn Oil & Gas for CAD$525 million, including cash and stock consideration
Education
Admissions
Client Alerts
Executive Summary: Section 1202 allows certain taxpayers to potentially exclude up to 100 percent of the amount of any eligible …
July 9, 2026
July 9, 2026 • 5-minute read
Events
Jason McIntosh Speaking at PLI’s Tax Planning Seminar
Partner Jason McIntosh will speak at PLI’s Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic …
May 4, 2026
May 4, 2026 • 1-minute read
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
Client Alerts
The Heat Is on for Large Partnership Audits
Large partnerships are facing a sea change in tax enforcement.
October 9, 2023 • V&E Tax Update
October 9, 2023 • 4-minute read
Event Recaps
Overview of the Brazilian Energy Market Landscape
Vinson & Elkins and Machado Meyer Advogados discussed the Brazilian energy market landscape.
April 17, 2023
April 17, 2023 • 1-minute read
Deals & Cases
Vinson & Elkins Advises Apollo Funds in Sale of Interests in Great Bay Renewables I and II
Vinson & Elkins LLP represented funds managed by affiliates of Apollo in connection with the sale of their interests in …
August 6, 2026
August 6, 2026 • 1-minute read
Deals & Cases
Vinson & Elkins advised funds managed by affiliates of Apollo Global Management, Inc. in the acquisition of Maverick Water Group, …
August 3, 2026
August 3, 2026 • 1-minute read
Deals & Cases
Vinson & Elkins represented Samos Energy Acquisition Corporation in connection with its initial public offering of 23,000,000 units at a …
July 14, 2026
July 14, 2026 • 1-minute read
Deals & Cases
Vinson & Elkins Represents Tidewater in Sale to FTAI Infrastructure
Vinson & Elkins represented AP Shale Logistics ManagementCo LLC, doing business as Tidewater Logistics, a barge and rail transloading company with …
June 29, 2026
June 29, 2026 • 1-minute read
Awards & Rankings
The Legal 500 US 2026 recommended Vinson & Elkins as a leading law firm in 47 practice categories. In total, …
June 10, 2026
June 10, 2026 • 3-minute read
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