Client Alerts
CAMT Claus Is Staying In Town?
Lawmakers have been making their lists and checking them twice, and soon we will find out who’s been naughty or nice.
December 18, 2024 • V&E Tax Update
December 18, 2024 • 3-minute read
Miron Klimkowski
Senior Associate
Tax
Overview
Miron advises partnerships, corporations, and individuals on federal income tax planning matters. His practice also focuses on the federal income tax aspects of domestic and international transactions, including mergers and acquisitions, joint ventures, restructurings, reorganizations, capital markets transactions and private equity.
The following is a list of representative matters in which Miron has assisted.
Liberty Oilfield Services in its acquisition of Schlumberger’s onshore hydraulic fracturing business
8 Rivers Capital in its joint venture with ADM to develop the 280 MW Broadwing Clean Energy Complex in Illinois, one of the world’s first zero emissions Allam-Fetvedt cycle power plants, including CO2 storage capabilities
Chisholm Oil & Gas in its merger with Gastar Exploration
Enbridge Inc. as special tax counsel in its $3.5 billion merger with Enbridge Energy Partners, L.P. and Enbridge Energy Management, L.L.C.
AMP Capital Investors (US) Limited in the out-of-court financial restructuring of Ocean Point Terminals (fka Limetree Bay Terminals) and certain affiliates under which AMP Capital will provide up to $100 million in new capital to Ocean Point Terminals
WPT Industrial REIT in its $730 million acquisition of a portfolio of 26 U.S. distribution and logistics properties and the sale to a syndicate of underwriters, on a bought deal basis, of 14,150,000 Subscription Receipts for approximately $234 million
Centerbridge Partners and its portfolio company, American Bath Group, a leading manufacturer of showers, bathtubs and related accessories, in its acquisition of DreamLine, a leading provider of branded premium glass shower doors, enclosures, and accessories under the DreamLine and Arizona Shower Door brands, from MPE Partners
Covey Park Energy in its $2.2 billion sale to Comstock Resources
Elliott Management in a convertible debt investment in an offshore oil and gas exploration company in Guyana
Rayonier as special tax counsel in the $554 million acquisition of Pope Resources using an innovative tax-deferred UPREIT structure
TPG Growth and The Rise Fund in their majority investment in Greenhouse, a hiring software company
An ad hoc term loan lender group in the prepackaged chapter 11 bankruptcy cases of MD America Energy
Capabilities
Credentials
Education
- Vanderbilt University Law School, J.D., 2018 (Senior En Banc Editor, Vanderbilt Law Review; Order of the Coif; Highest Grade Awards for Federal Income Taxation, Partnership Taxation, and Contracts)
- Vanderbilt University, B.A. Political Science, Human and Organizational Development, 2010
Admissions
- Texas
Recognitions
- The Best Lawyers in America© (BL Rankings, LLC), “Ones to Watch,” Tax Law (Dallas), 2025–2027
Insights
Client Alerts
On September 12, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued long-awaited proposed regulations (89 FR 75062) (the “Proposed Regulations”) on the application of the corporate alternative minimum tax (the “CAMT”), which was enacted two years ago as part of the Inflation Reduction Act (“IRA”).
November 14, 2024 • V&E Tax Update
November 14, 2024 • 3-minute read
Client Alerts
CAMT and Partnerships: A Taxing Relationship Explained
On September 12, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service issued long-awaited proposed regulations (89 FR 75062) (the “Proposed Regulations”) on the application of the corporate alternative minimum tax (the “CAMT”), which was enacted two years ago as part of the Inflation Reduction Act.
November 5, 2024 • V&E Tax Update
November 5, 2024 • 3-minute read
Client Alerts
CAMT Count Me Twice: Determining CAMT AFSI in Mergers and Acquisitions
On September 12, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued long-awaited proposed regulations (89 FR 75062) (the “Proposed Regulations”) on the application of the corporate alternative minimum tax (the “CAMT”), which was enacted two years ago as part of the Inflation Reduction Act (“IRA”).
October 23, 2024 • V&E Tax Update
October 23, 2024 • 3-minute read
Client Alerts
On September 12, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued long-awaited proposed regulations (89 FR 75062) (the “Proposed Regulations”) on the application of the corporate alternative minimum tax (the “CAMT”), which was enacted two years ago as part of the Inflation Reduction Act (“IRA”).
October 8, 2024 • V&E Tax Update
October 8, 2024 • 3-minute read
