S Corporations

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Baker Botts Tax lawyers are experienced with all aspects of subchapter S of the Code and with the issues facing S corporations and their shareholders. We routinely advise clients on Income Tax Planning and transactional opportunities involving S corporations, including S election eligibility, S corporation preservation strategies (including, when necessary, seeking inadvertent termination rulings from the IRS), M&A and section 338(h)(10) elections involving S corporations, restructurings, reorganizations, and spin-offs involving S corporations, and generally whether utilizing an S corporation structure rather than a partnership or LLC structure is optimal in light of our clients' needs.

"Offers outstanding advice on tax matters arising in the energy and technology sectors. Demonstrates particular expertise in oil and gas transactions, corporate spin-offs, cross-border transactions and investments, and master limited partnerships."

Chambers USA 2014