Thomas W. Ford, Jr.
Tom's practice includes experience in the federal income taxation of business transactions and business entities, including formations, mergers and securities offerings of partnerships (publicly traded "master limited partnerships" and private) and joint ventures and dispositions of interests therein; oil, gas and mineral transactions; mergers, acquisitions and spin-offs of corporations; royalty trusts; real estate investment trusts; and financially troubled entities, including financial institutions.
- Tax Counsel to underwriters on Susser Petroleum Partners, LP IPO.
- Tax Counsel to Cordillera Energy Partners III in its merger with Apache Corporation.
- Tax Counsel to a large private equity fund in its $1.0 billion joint venture with Alta Energy, L.P.
- Tax Counsel to Energy Transfer Partners and Regency Energy Partners in their joint acquisition of LDH Energy.
- Tax Counsel to Rose Rock Midstream, LP IPO.
- Tax Counsel to underwriters on PetroLogistics LP IPO.
- Tax Counsel to American Midstream Partners, LP IPO.
- Tax Counsel to LRR Energy, LP IPO.
- Tax Counsel to underwriters on Kinder Morgan Inc. IPO.
- Tax Counsel to underwriters on Oiltanking Partners, LP IPO.
- Tax Counsel to Hilcorp Energy in the sale to Marathon Oil of Eagle Ford properties owned by a joint venture with KKR and affiliated funds for $3.5 billion.
- Tax Counsel to a large private equity fund in its Eagle Ford joint venture with GeoSouthern Energy Corporation.
- Tax Counsel to underwriters on Oxford Resource Partners, LP IPO.
- Tax Counsel on the recent $300+ million common unit offering by El Paso Pipeline Partners, L.P.
- Tax Counsel to Quintana Capital Group in connection with its acquisition of the general partner of Genesis Energy L.P.
- Tax Counsel to American Infrastructure Group in connection with the formation of American Midstream Partners L.P. and the acquisition from Enbridge Energy Partners L.P. of several intrastate and interstate pipeline systems.
- Counsel to acquirer in tax-free acquisition of $7 billion publicly owned energy services company.
- Tax Counsel to issuer MLP on over 30 initial public offerings; Tax advisor to underwriters on over 35 MLP initial public offerings.
- Multiple MLP and follow-on MLP equity and debt public offerings and multiple MLP acquisitions and dispositions.
- Multiple issuer and underwriter representations in MLP IPO and follow-on MLP equity and debt public offerings and multiple MLP acquisitions and dispositions.
- Tax Counsel to acquirer, target, controlling sponsor partner or special committee on five MLP to MLP mergers.
- Tax Counsel to MLP, controlling sponsor partner or special committee in several MLP IDR restructurings.
- Multiple special and conflicts committee engagements involving MLP acquisitions, dispositions and recapitalizations.
- Counsel to Canadian seller in auction and sale of U.S. assets to U.S. MLP.
- U.S. seller of $3 billion, 50% interest in U.S. energy logistics corporation to Canadian purchaser.
- Construction and design services acquirer in taxable acquisition of target company.
- Chapter 7 Bankruptcy trustee of Bank of New England Holding Company.
- Well… MLP Qualifying Income Regulations Were Here… (January 23, 2017)
- They’re Here… MLP Qualifying Income Regulations Have Finally Arrived (January 19, 2017)
- Say Goodbye to Leveraged Partnership Transactions: New Federal Income Tax Regulations Address Disguised Sales and Allocations of Partnership Debt (October 7, 2016)
- IRS Releases Form 8942 for Qualified Therapeutic Discovery Projects (June 22, 2010)
- IRS Provides Guidance on Application Process for Qualified Therapeutic Discovery Project Investment Tax Credits or Cash Grants (June 2, 2010)
- Carried Interest Tax Provisions of the American Jobs and Closing Tax Loopholes Act of 2010 (May 28, 2010)
- Investment Tax Credit or Cash Grant in Lieu of Investment Tax Credit for Qualifying Therapeutic Discovery Projects (April 20, 2010)
- "President Obama’s Proposal Regarding U.S. Federal Income Tax Deferral and Enforcement against Tax Havens" (May 5, 2009)
- "Tax Provisions Contained in the President’s Budget for FY2010" (February 27, 2009)
- "Review of Tax Provisions in the Economic Stimulus Package" (February 26, 2009)
- "Receipt of a Partnership Interest for Services: A Controversy That Will Not Die" Taxes - The Tax Magazine 40th Annual Federal Tax Conference (October 1987)
In The News
- Quoted in "Energy MLPs & Taxes: Under Scrutiny, but Still Churning Out Returns," AdvisorOne (March 26, 2013)
- "Summary of Tax & Legislative Update Panel," Wells Fargo's 12th Annual Pipeline & MLP Symposium (December 10, 2013)
- "Summary of Tax & Legislative Update Panel," Wells Fargo's 11th Annual Pipeline & MLP Symposium (December 6, 2012)
- “Mergers and Acquisitions with MLPs,” 28th Annual Texas Federal Tax Institute (June 7, 2012)
- “MLPs: Legislative, Tax & Regulatory Discussion,” Wells Fargo 10th Annual Pipeline, MLP and E&P, Services and Utility Symposiums (Dec. 6, 2011)
- “MLPs: Legislative, Tax & Regulatory Discussion,” Wells Fargo 9th Annual Pipeline, MLP and E&P, Services and Utility Symposiums (Dec. 7, 2010)
- “Restructuring of MLP Incentive Distribution Rights - Federal Income Tax Matters,” National Association of Publicly Traded Partnerships (June 2010)
- "Key Changes to Partnership Tax Law/Shelters in 2004," Tax Executives Institute (March 4, 2005)
- "Allocation of Partnership Liabilities Under Section 752," Tax Executives Institute (March 12, 1997)
- "The Regulations Proposed Under Section 597 - A Bank Holding Company Perspective," Houston Tax Roundtable (October 5, 1994)
- "Federal Income Taxation of Real Estate Investment Trusts," National Institute on Real Estate Taxation (October 22, 1986)
- Profiled as one of the leading Tax (2012-2016) lawyers in the Central United States, The US Legal 500
- Profiled as one of the leading Tax (2006-2016) lawyers in Texas, Chambers & Partners USA: America's Leading Business Lawyers
- The Best Lawyers in America, Tax Law (2006-2017)
- Profiled as one of “Texas’ Top Rated Lawyers” by ALM in Taxation (2012)
- Texas Super Lawyer in Tax, Texas Monthly (2005-2016)
- Who's Who Legal: Texas, Corporate Tax (2007-2008)
- Credit Financing
- Hospitality and Hotels
- Investment Funds
- Liquefied Natural Gas (LNG)
- Natural Gas
- Oil and Gas
- Private Equity
- Venture Capital
- JD, 1981, University of Houston Law Center, Order of the Barons
- BBA, 1978, Accounting, The University of Texas at Austin
- Texas 1981
- Houston Bar Association
- Former Member of Taxation Subcommittee of the Greater Houston Partnership's Government Relations Committee
- State Bar of Texas
- American Bar Association, Member, Tax Section
- National Association of Publicly Traded Partnerships, Member of Federal Affairs Committee
- National Association of Real Estate Investment Trusts, Former Member of Government Liaison Committee
- 9/6/201639 Andrews Kurth Lawyers Named in Texas Super Lawyers 2016
- 8/29/2016Andrews Kurth Elects 2016-2017 Policy Committee
- 8/15/201653 Andrews Kurth Lawyers Named Best Lawyers in America 2017
- 6/20/2016The 2016 Legal 500 Guide Ranks Andrews Kurth in 14 Practice Areas
- 5/27/2016Andrews Kurth Receives High Marks from 2016 Chambers & Partners USA Guide