C. Timothy Fenn

tim.fenn@lw.com

+1.713.546.7432

"A top choice for tax issues connected to transactions. He has recognizable strength in advising on MLPs."

Chambers USA 2024

"Tim has a world-class reputation and is great at helping us navigate corporate tax issues."

Chambers USA 2024

"Can't speak highly enough of him - he has a high level of commitment to his clients and a range of experience to draw upon that is truly impressive."

Chambers USA 2024

Band 1 – Tax

Chambers USA 2024

"Tim's tax expertise and position as a trusted strategic adviser are in an elite category."

Chambers USA 2023

"Tim's in-depth knowledge of the tax code sets him apart in a highly technical field; his experience structuring and guiding along the most sophisticated transactions puts him in a league of his own."

Chambers USA 2022

"He is the industry guru for energy tax matters."

Chambers USA 2022

"He has a very detailed understanding of partnership tax law. He has the ability to cut through complex issues."

Chambers USA 2022

"A tremendous lawyer who is a tax structuring guru."

Chambers USA 2020

Profile

Tim Fenn, former Office Managing Partner in the Houston office and former Chair of the Houston Tax Department, advises clients on business taxation as it applies to partnerships and corporations. He represents energy and infrastructure clients, including upstream, midstream, and downstream oil and gas companies, master limited partnerships (MLPs), oilfield services companies and infrastructure funds, as well as corporations, private equity firms, investment banks, partnerships, and individuals on tax-related issues involving mergers, acquisitions, restructurings, capital market transactions, and carbon capture.

Tim has served as tax counsel to over 75 issuers and underwriters in initial public offerings of equity securities of MLPs. Tim is a frequent speaker at investment banking conferences and energy industry symposiums.

In addition to representing clients in connection with transactional matters, Tim has successfully represented clients before the Internal Revenue Service and federal courts. Tim spent several years as an investment banker with Goldman Sachs & Co. where he was part of the natural resources group.

Experience

Tim offered tax advice with respect to the following M&A transactions:

Chesapeake Energy Corporation – merger with Southwestern Energy
Global Infrastructure Partners – pending sale of its controlling interest in EnLink Midstream to ONEOK
Equitrans Midstream – merger with EQT Corp
Enagas – sale of its interests in Tallgrass Energy
Occidental Petroleum – acquisition of CrownRock
Enerplus Corporation – merger with Chord Energy
Centerpoint Energy – sale of its Louisiana and Mississippi LDCs
Magellan Midstream Partners – merger with ONEOK
Occidental Petroleum – acquisition of Carbon Engineering
QEP Resources – merger with Diamondback Energy, Inc.
Sasol Limited – sale of a 50% stake in Lake Charles Chemical Plant to form a joint venture with LyondellBasell
Energy Transfer – acquisition of SemGroup Corporation
UGI Corporation – acquisition of remaining 74% stake in AmeriGas
Energy Transfer Equity – acquisition of Energy Transfer Partners
Ensco plc – acquisition of Atwood Oceanics Inc.
Rice Midstream Partners – merger with EQT Midstream Partners
Clayton Williams Energy, Inc. – acquisition by Noble Energy, Inc.