Jason L. McIntosh

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

Overview

Jason McIntosh is a transactional tax lawyer who focuses on complex cross-border and domestic transactions.

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Experience

  • 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

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Credentials

Education

  • University of Virginia School of Law, J.D., 2007 (Edwin S. Cohen Tax Prize; Law Review; Order of the Coif)
  • University of Nebraska-Lincoln, B.S., 2004 (Tau Beta Pi)

Admissions

  • Texas

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Recognitions

  • Chambers USA, Tax (Texas), 2022–2026; “Up and Coming” in Tax (Texas), 2022–2024
  • Latin Lawyer 250, 2018 and 2020
  • Legal 500 U.S., International Tax, 2019, 2020, 2024, and 2026
  • The Best Lawyers in America© (BL Rankings, LLC), Tax Law (Houston), 2022–2027
Insights

Client Alerts

Could the Sale of Your Company Be Tax-Free? – What Founders and Investors Need to Know About Section 1202 QSBS

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

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

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

Inflation Reduction Act of 2022: Corporate Alternative Minimum Tax Background Image

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

News & Achievements