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michael bresson baker botts houston
michael bresson baker botts houston
Michael P. Bresson
Partner
[email protected]
Details
Overview
Overview Admissions & Affiliations Experience News Thought Leadership Awards and Community
Practices
Corporate
Energy Transition
Financial Instruments and Credit Agreements
Income Tax Planning
Master Limited Partnerships (MLPs)
Mergers and Acquisitions
Oil and Gas Tax
Partnership Tax
Tax
Tax Restructuring
Industries
Energy

Overview

Mike Bresson is a partner in the Houston office of Baker Botts. He concentrates on federal income tax matters, with a particular emphasis on renewable energy transactions, 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 and a member of the Baker Botts Oil and Gas M&A team.

Admissions & Affiliations

  • State Bar of Texas
  • American Bar Association
  • Houston Bar Association
  • J.D., University of Oklahoma College of Law 1987
    with highest honors
    Order of the Coif
    Phi Delta Phi
  • B.S., Chemical Engineering, University of Oklahoma 1983
    with distinction

Experience

  • Representing developers and purchasers of renewable energy assets in merger and acquisition transactions, securitization transactions and tax equity transactions
  • Representing publicly traded partnerships, their sponsors and investors in connection with capital markets transactions and mergers and acquisitions involving 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
News
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05 December 2024 News Release Baker Botts Represents Edgewater Midstream in Closing Acquisition of Shell USA Logistics Assets
18 November 2024 News Coverage CDT Roundup: 17 Deals, 11 Firms, 245 Lawyers, $11.5B
12 November 2024 News Release Baker Botts Represents LGI Homes, Inc. in $400 Million Private Offering of Unsecured Senior Notes
04 November 2024 News Coverage Deal Watch: Firms Work Multiple Big Deals as Election Economics Become Focus for Dealmakers
04 November 2024 News Release Baker Botts Represents CenterPoint Energy Houston Electric, LLC in $500 Million General Mortgage Bond Offering Skyscrapers
03 November 2024 News Coverage CDT Roundup: 12 Deals, 11 Firms, 107 Lawyers, $52.8B
31 October 2024 News Release Baker Botts Represents CenterPoint Energy, Inc. in $500 Million Offering of Junior Subordinated Notes Power Lines
11 September 2024 News Coverage CDT Roundup: 12 Deals, 15 Firms, 164 Lawyers, $20.7B
04 September 2024 News Release Baker Botts Represents Edgewater Midstream in Acquisition Agreement to Purchase Refined Products Assets
20 August 2024 News Coverage CDT Roundup: 25 Deals, 16 Firms, 304 Lawyers, $49.2B
20 August 2024 News Coverage Deal Watch: Deals Abound, Debt Offerings Soar and Private Equity Firms Start Exercising
14 August 2024 News Release Baker Botts Represents CenterPoint Energy, Inc. in $800 Million Offering of Junior Subordinated Notes
05 December 2024 News Release Baker Botts Represents Edgewater Midstream in Closing Acquisition of Shell USA Logistics Assets
18 November 2024 News Coverage CDT Roundup: 17 Deals, 11 Firms, 245 Lawyers, $11.5B
12 November 2024 News Release Baker Botts Represents LGI Homes, Inc. in $400 Million Private Offering of Unsecured Senior Notes
Thought Leadership
See More Thought Leadership
03 January 2025 Client Updates Final Section 45V Clean Hydrogen Production Tax Credit Regulations Issued
18 December 2024 Client Updates Final Regulations Issued Regarding Section 48 Investment Tax Credit
01 November 2024 Client Updates Final Regulations Issued Regarding Section 45X Advanced Manufacturing Production Tax Credit
11 September 2024 Client Updates Proposed Regulations Regarding Section 48E Clean Electricity Low-Income Communities Bonus Credit Program
27 June 2024 Client Updates Inflation Reduction Act Guidance: IRS and Treasury Release Final Regulations on Prevailing Wage and Apprenticeship Requirements
06 June 2024 Client Updates Inflation Reduction Act Guidance: IRS and Treasury Release Proposed Regulations on the New Tech-Neutral Clean Energy Tax Credits
23 May 2024 Client Updates Inflation Reduction Act Guidance: IRS and Treasury Release Additional Guidance on the Domestic Content Bonus Credit, Including a New Elective Safe Harbor for Solar, Onshore Wind, and Battery Storage
03 May 2024 Client Updates Final Regulations Issued Regarding Transfers of Clean Energy Tax Credits
11 April 2024 Client Updates IRS Releases 2024 Application Guidance for Section 48(e) Low-Income Communities Bonus Credits under the IRA for Solar and Wind Facilities
02 January 2024 Client Updates IRS Opens Pre-Filing Registration Tool for Elective Payment or Transfer of Inflation Reduction Act and CHIPS Act Energy Tax Credits
26 December 2023 Client Updates Section 45V Clean Hydrogen Production Tax Credit - IRS Releases Proposed Regulations
19 December 2023 Client Updates Proposed Regulations Issued Regarding Section 45X Advanced Manufacturing Production Tax Credit
03 January 2025 Client Updates Final Section 45V Clean Hydrogen Production Tax Credit Regulations Issued
18 December 2024 Client Updates Final Regulations Issued Regarding Section 48 Investment Tax Credit
01 November 2024 Client Updates Final Regulations Issued Regarding Section 45X Advanced Manufacturing Production Tax Credit

Awards and Community

Listed in Chambers USA, 2016-2024

Recognized as a Texas Super Lawyer (Thomson Reuters), 2015-2016, 2020-2021

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

Listed in The Best Lawyers in America (Woodward/White Inc.), 2014-2021

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