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 MLP/YieldCo Tax Practice.
- 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
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.), 2014-2017
Publications, Speeches & Presentations
Back to the Future: IRS Reinstates Traditional Distinction Between Recourse Liabilities and Nonrecourse Liabilities Under the Disguised Sale Rules, for NowFirm Thought Leadership
IRS Provides Interim Guidance Regarding Withholding Obligations with Respect to Dispositions of Interests in PartnershipsFirm Thought Leadership
Baker Botts is a sponsor of the Master Limited Partnership Association's (MLPA) 2018 MLP & Energy Infrastructure Conference.
Baker Botts Partners will discuss the principal impacts of the tax reform bill on MLPs and their investors.
Baker Botts is a platinum sponsor of the MLPA 2017 Annual Investor Conference from May 31 - June 2, 2017.