Jim Cole, a partner in the Houston office, practices transactional tax involving mergers, acquisitions, financings, restructurings, and capital markets transactions. Mr. Cole regularly advises publicly traded partnerships, master limited partnerships (MLPs), corporations, developers, private equity firms, lenders, and investment banks on transactions in the upstream, midstream, downstream, oil field services, and alternative energy sectors. His practice includes a focus on energy tax incentives for wind projects, solar projects, and the section 45Q federal income tax credit for carbon capture projects. Mr. Cole has been quoted in both Bloomberg Tax and Tax Notes with respect to the section 45Q federal income tax credit.
Prior to attending law school, Mr. Cole practiced as a Certified Public Accountant in the tax practice of an international accounting firm.
Recent Speaking Engagements
- 64th Annual Rocky Mountain Mineral Law Institute (Examining a Typical Exchange Agreement), 2018
- Tax Executives Institute — Tax School (Qualifying Income for MLPs and Up-C Structures), 2017
- Tax Executives Institute — Tax School (MLP Dropdowns and Disguised Sale Planning), 2016