Bryant P. Lee, Chair of Latham & Watkins’ Houston Tax Department, has a complex practice involving the US federal income taxation of mergers, acquisitions, restructurings, and capital markets transactions. He focuses on business taxation as it applies to partnerships. Mr. Lee regularly advises clients in the energy sector including publicly traded partnerships (PTPs), master limited partnerships (MLPs), corporations, private equity firms, and investment banks.
Mr. Lee has also represented numerous taxpayers before the Internal Revenue Service for various matters, including the representation of MLPs in connection with obtaining private letter rulings (PLRs) relating to qualifying income.
Mr. Lee has been recognized by Chambers USA as an Up and Coming Practitioner (2020) and an Associate to Watch (2017 – 2018), and as a Texas Rising Star by Super Lawyers (2017 – 2020) (Super Lawyers is a Thomson Reuters service).
Prior to attending law school, Mr. Lee practiced as a certified public accountant (CPA) in the assurance practice of an international accounting firm.
- American Petroleum Institute
- American Society of Appraisers
- Credit Suisse MLP & Energy Logistics Conference
- Deloitte National Publicly Traded Partnership Conference
- PwC Master Limited Partnership User Conference
- Tax Executives Institute
- Texas Federal Tax Institute
- “US Tax Reform: Key Business Impacts, Illustrated With Charts and Transactional Diagrams,” Latham & Watkins Client Alert, January 10, 2018
- “Congressional Tax Reform Proposals: Rethinking Key Business Decisions,” Latham & Watkins Client Alert, December 2, 2017
- “IRS and Treasury Finalize Guidance Determining MLP Qualifying Income,” Latham & Watkins Client Alert, January 27, 2017
- “IRS Tightens Rules on Disguised Sales and Allocating Partnership Liabilities,” Latham & Watkins Client Alert, November 2, 2016
- “Restructuring Oil and Gas Partnership Debt? Tax Planning Is Key,” Latham & Watkins Client Alert, February 16, 2016