Michael P. Bresson




P: +1.713.229.1199 F: +1.713.229.2799
Michael Bresson Photo

Mike Bresson is a partner in the Houston office of Baker Botts. He concentrates on federal income tax matters, with a particular emphasis on publicly traded partnerships, YieldCos, private equity transactions and mergers & acquisitions. Mr. Bresson is nationally recognized for his experience in transactions involving MLPs. He is the head of the firm's Energy Capital Markets Tax Practice.

Related Experience

  • Representing publicly traded partnerships and their sponsors in the oil & gas, midstream and shipping businesses in connection with initial public offerings, secondary offerings, mergers, acquisitions, restructurings and ongoing tax planning 
  • Representing underwriters and investors in connection with offerings of equity and debt by publicly traded partnerships 
  • Representing managers and investors in private equity transactions in the oil & gas and midstream businesses 
  • Representing corporate clients in connection with mergers, acquisitions and spinoffs

Awards & Community

Listed in Chambers USA, 2016-2018

Recognized as a Texas Super Lawyer (Thomson Reuters), 2015-2016

Recommended in The Legal 500 U.S., 2013-2015

Named “Lawyer of the Year” by The Best Lawyers in America for Tax Law in Houston (Woodward/White Inc.), 2017

Listed in The Best Lawyers in America (Woodward/White Inc.), 2014-2018


Publications, Speeches & Presentations



MLP Annual Investor Conference

Baker Botts is a sponsor of the Master Limited Partnership Association's (MLPA) 2018 MLP & Energy Infrastructure Conference.