Christine Mainguy is an associate in the Houston office of Latham & Watkins and a member of the Tax Department.

Ms. Mainguy advises clients on the US federal income taxation of mergers, acquisitions, joint ventures, Up-C structures, restructurings, and capital markets transactions. She regularly advises in the energy and infrastructure sectors, including publicly traded partnerships, corporations, special purpose acquisition companies, private equity firms, and investment banks.

Ms. Mainguy is recognized by The Best Lawyers in America as Ones to Watch for Tax Law and Energy Law (2023-2024).

Ms. Mainguy's experience includes advising:

  • Buckeye Partners and Nala Renewables in their acquisition of a majority interest in Swift Current Energy, a leading North American clean energy development and investment platform with a pipeline of over 6 GW of solar, wind, and energy storage projects*
  • Noble Energy in its US$13 billion sale to Chevron*
  • Parsley Energy in its US$4.5 billion sale to Pioneer Natural Resources Company*
  • TC Energy in a US$1.68 billion unit-for-unit simplification transaction between TC Energy and TC PipeLines*
  • Decarbonization Plus Acquisition Corporation I, II, and III, SPACs, in their initial public offerings of units*
  • Spartan Energy Acquisition Corp., a SPAC, in its US$552 million initial public offering of common units*
  • Buckeye Partners, as special tax counsel, in its US$10.3 billion sale to IFM Investors to take the company private*
  • Energy Transfer Partners in the US$60 billion merger with Energy Transfer Equity in a unit-for-unit exchange*
  • Board of Directors of Alliance Holdings GP in the US$1.1 billion simplification transaction between Alliance Holdings GP and Alliance Resource Partners*
  • Memorial Resource Development in its US$4.4 billion merger with Range Resources*
  • Flywheel Energy Operating, a portfolio company of funds managed by Kayne Anderson Capital Advisors, in its US$1.86 billion acquisition of all Fayetteville Shale and ARKOMA upstream and midstream assets of Southwestern Energy Company via the acquisition of 100% of the issued and outstanding securities in SWN Production (Arkansas) and DeSoto Gathering Company*
  • Vantage Energy in its US$2.7 billion sale to Rice Energy via an acquisitive Up-C structure*
  • Buckeye Partners in structuring its investment in a 50% stake in the VTTI Group, one of the largest independent global energy terminal businesses, with an implied total value of US$2.3 billion*
  • Sentinel Energy Services, a SPAC, in its US$345 million initial public offering of common stock*
  • WildHorse Resource Development Corporation in its US$447 million initial public offering of common stock*
  • EIG Management Company in the US$590 million private purchase of NuStar Energy Series D cumulative convertible preferred units*
  • Ranger Energy Services in its US$85 million initial public offering of common stock utilizing an Up-C structure*
  • BP Midstream Partners in its US$765 million initial public offering of common units*

*Matter handled prior to joining Latham

Bar Qualification

  • Texas

Education

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

Practices