Christine Mainguy advises clients on a full spectrum of transactional tax matters relating to M&A and capital markets.

Christine draws on a sophisticated understanding of US federal income taxation to guide private equity firms, corporations, private and publicly traded partnerships, corporations, special purpose acquisition companies, and investment banks on the tax aspects of:

  • Mergers and acquisitions
  • Joint ventures
  • Up-C structures
  • Restructurings
  • Capital markets transactions
  • Renewable energy credit monetization 

She distills complex tax concepts into actionable business advice for clients across a broad range of industries, including energy and infrastructure, technology, and healthcare.

A recognized leader both within and outside the firm, Christine represents the Energy Infrastructure Council — a nonprofit trade association focused on advancing the interests of traditional and renewable companies that develop and operate energy infrastructure — in meetings with the Department of Treasury. She has also served on Latham’s Recruiting Committee. She is also a member of the Houston Bar Association’s Taxation Section.

Christine’s experience includes advising:

M&A Transactions

  • Cox Enterprises in Cox Communications’ US$34.5 billion combination with Charter Communications
  • TXO Partners in its US$350 million acquisition of Williston Basin Assets and US$175 million public offering
  • Skechers in its acquisition by 3G Capital
  • FIS in its:
    • US$24.2 billion sale of Worldpay by FIS and GTCR to Global Payments 
    • US$13.5 billion acquisition of Global Payments’ Issuer Solutions business
  • Bridge Investment Group in its US$1.5 billion asset management acquisition by Apollo
  • Ares Management in its sale of Potomac Energy Center to Blackstone
  • Fubo in its combination with Disney’s Hulu + Live TV Virtual MVPD business
  • Kendra Scott in its minority investment by 65 Equity Partners
  • A US$2.35 billion Low Carbon Ammonia Project between Woodside and OCI Clean Ammonia Holding B.V.
  • Enagás in its $US1.1 billion sale of Tallgrass Energy Stake to Blackstone Infrastructure Partners
  • Ares Management Corporation in its US$3.7 billion acquisition of GCP International, excluding its operations in Greater China (GCP International)
  • Intuitive Machines, a space exploration, infrastructure, and services company, on its business combination with Inflection Point Acquisition Corp., a special purpose acquisition company
  • Equitrans Midstream Partners on its merger with EQT
  • SIMON Group on the sale of SIMON Markets, a fintech company, to iCapital
  • Petra Funds Group, a fund administrator serving private investment firms, on a majority growth investment by Charlesbank Capital Partners 
  • Apollo on its US$2 billion preferred investment in AT&T Mobility II
  • Silver Lake on its US$12.5 billion take-private acquisition of Qualtrics
  • Blackstone Infrastructure Partners on its US$2.15 billion acquisition of minority equity interest in NIPSCO, a vertically integrated electric and gas utility company and developer of renewable energy projects
  • Cerifi and LRN, Leeds Equity Partners portfolio companies, on strategic acquisitions from Thomson Reuters
  • Chevron USA on the deployment and ongoing financing of a groundbreaking bioenergy with carbon capture and sequestration (BECCS) project to produce carbon-negative power in Mendota, California
  • Chevron on Bayou Bend’s expansion of its carbon dioxide (CO2) storage footprint through acquiring nearly 100,000 acres onshore in Chambers and Jefferson Counties, Texas
  • Yara International on multiple carbon capture sequestration projects
  • Lightsource BP shareholders on the company’s sale of its renewable energy portfolio to BP 
  • Sixth Street on the National Women’s Soccer League investment to expand to Bay Area
  • Neos, a private equity fund, on forming and acquiring Mill Creek Renewables
  • Lucid Energy Group on its US$3.5 billion acquisition by Targa Resources Corp.
  • Stoller Group on its US$1.2 billion acquisition by Corteva
  • X-Energy on its US$2 billion de-SPAC combination with Ares Acquisition Corp. using an “Up-C” structure
  • Harley-Davidson subsidiary LiveWire on its US$1.77 billion deSPAC merger with AEA-Bridges Impact Corp. using a “double-dummy” structure
  • Firehouse Subs on its US$1 billion sale to Restaurant Brands International
  • Healthcare Inc. on acquiring Summit Pharmacy
  • Chesapeake Energy on its US$2.2 billion acquisition of Vine Energy in a tax-free reorganization

Capital Markets

  • X-energy in its US$500 million series C-1 financing
  • Expand Energy in its US$750 million senior notes offering and tender offer
  • Golden Nugget on a PIPE offering of 124,000,000 shares of Class A common stock listed on the NYSE
  • Blue Source Sustainable Forest on its US$1 billion preferred equity financing
  • Kinetik Holdings on its US$1 billion sustainability-linked notes

Restructurings

  • Ares Capital on restructuring outstanding debt held by Panda Stonewall Intermediate Holdings II
  • Goodrich Petroleum on its bankruptcy
  • Apollo Global Management on its debt restructuring
  • MECO IV on restructuring its outstanding debt with EIG

*Matters handled prior to joining Latham

Bar Qualification

  • Texas

Education

  • JD, University of Texas School of Law, 2015
  • BBA in Finance, Loyola University, 2009

Practices