Chuck Campbell handles a wide range of federal income tax matters, particularly transactions involving master limited partnerships (MLPs). Mr. Campbell has participated in numerous equity and debt public offerings involving MLPs, including a number of initial public offerings of MLPs as well as numerous equity offerings involving royalty trusts. Mr. Campbell has formed tax exempt organizations and advised tax exempt organizations in connection with ongoing operations and significant transactions.
- Citigroup Global Markets, Inc. – initial public offerings for Alliance Resource Partners, L.P.; Genesis Energy, L.P.; Natural Resource Partners, L.P.; Plains All American Pipeline, L.P.; and Suburban Propane Partners, L.P.
- Lehman Brothers, Inc. – initial public offerings for Global Partners, L.P.; Inergy Holdings, L.P.; Penn Virginia Resource Partners L.P.; and Star Gas Partners, L.P.
- Goldman Sachs & Co. – initial public offering for Shamrock Logistics Partners, L.P.
- RBC Capital Markets Corporation – initial public offering for Copano Energy L.L.C.
- Lehman Brothers Inc. – purchase of the general partner of Pacific Energy Partners from The Anschutz Corporation
- Numerous follow-on equity and debt offerings for many MLPs
- Operations of family and company supported tax exempt private foundations
- Operations of tax exempt charitable organizations, business leagues, social welfare organizations and supporting organizations
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
On February 22nd, Baker Botts tax lawyers Michael Bresson, Stephen Marcus, Chuck Campbell and Jared Meier discussed new regulations and the implications for the MLP industry.
Baker Botts tax partners Mike Bresson, James Chenoweth, and Stephen Marcus will discuss the recent IRS regulations regarding property “disguised sales” and the implications for planning partnership transactions.
Baker Botts tax lawyers discussed the Internal Revenue Service’s proposed regulations regarding income derived from natural resources.