small-logo
ProfessionalsCapabilitiesInsights & NewsCareersLocations
About UsAlumniOpportunity & InclusionPro BonoCorporate Social Responsibility
Stay Connected:
facebookinstagramlinkedintwitteryoutube
  1. Professionals

Andrew Betaque

Partner

Dallas

+1 214-453-6448

Chicago

Let's Connect

Email
vCard
LinkedIn
  • Full Bio PDFPDF
    • Email
    • LinkedIn
    • Facebook
    • Twitter
    Share this page
  • Overview
  • Experience
  • Credentials
  • Insights & News

Andrew has extensive experience with the tax structuring of corporate mergers, acquisitions, internal restructurings, tax-free reorganizations, and spin-offs.

Andrew focuses on the taxation of domestic and cross-border corporate and partnership business transactions. Andrew has extensive experience with the tax structuring of corporate mergers, acquisitions, internal restructurings, tax-free reorganizations, and spin-offs, as well as partnership formations, joint ventures, mergers, and restructurings. He previously served as a principal of Ernst & Young.

Key Matters

Some of the experience represented below may have been handled at a previous firm.

  • Advised one of the largest foreign telecommunications companies in the world regarding a cross-border tax-free spin-off of certain of its subsidiaries and obtained a private letter ruling from the Internal Revenue Service regarding same.
  • Advised a publicly traded media company regarding a tax-free spin-off of one of its principal lines of business and obtained a private letter ruling from the Internal Revenue Service regarding same.
  • Provided advice with respect to dozens of acquisitions and dispositions of portfolio companies for private equity companies.
  • Represented the sponsors in connection with the formation of a large real estate investment fund.
  • Structured the cross-border post-acquisition integration of the target corporate group into the global structure of a large multinational acquiring company.
  • Advised the contributor with respect to the tax-deferred contribution of appreciated real property to a fund in return for partnership interests and cash in a leveraged partnership transaction.
  • Structured the tax-free division of a partnership engaged in the business of operating movie theaters.
  • Drafted the tax and economic provisions of dozens of partnership and limited liability company agreements, typically providing for profits interests, compensatory options, warrants, special allocations, debt-financed distributions, reimbursement of preformation expenditures and/or other special features.
Recent Experience
Cuadrilla Capital Acquires Gluware, Inc.
Drilling Tools International Corp. in its Acquisition of European Drilling Projects
Cohn & Gregory Supply Sale to Venturi Supply
Winston Represented Lincoln Property Company in its Strategic Investment in Centennial
Representing Chuy’s Holdings in its US$605M Sale to Darden Restaurants
Winston Represented Sloan Investment Management in its Sale to EP Wealth Advisors
Winston Represented Charles Thayne Capital in its Acquisition of Bluescape
Winston Represented Rowman & Littlefield in the US$83M Sale of its Academic Book Publishing Business to Bloomsbury Publishing
Represented Stout Risius Ross in the Acquisition of HealthCare Appraisers
Winston Represented MacLean-Fogg Company in its Acquisition of Mallard Handling Solutions
View All Related Matters

  • The Best Lawyers in America®—Recognized for Tax Law (2016–2025)
  • The Legal 500 U.S.—Recognized as a “Key Lawyer” in Tax Law ( 2021)
  • D Magazine—Named to “Best Lawyers in Dallas” list (2025)

  • Member, American Bar Association
  • Member, Dallas Bar Association

Capabilities

Tax
Technology, Media & Telecommunications
Health Care

Key Matters

Some of the experience represented below may have been handled at a previous firm.

  • Advised one of the largest foreign telecommunications companies in the world regarding a cross-border tax-free spin-off of certain of its subsidiaries and obtained a private letter ruling from the Internal Revenue Service regarding same.
  • Advised a publicly traded media company regarding a tax-free spin-off of one of its principal lines of business and obtained a private letter ruling from the Internal Revenue Service regarding same.
  • Provided advice with respect to dozens of acquisitions and dispositions of portfolio companies for private equity companies.
  • Represented the sponsors in connection with the formation of a large real estate investment fund.
  • Structured the cross-border post-acquisition integration of the target corporate group into the global structure of a large multinational acquiring company.
  • Advised the contributor with respect to the tax-deferred contribution of appreciated real property to a fund in return for partnership interests and cash in a leveraged partnership transaction.
  • Structured the tax-free division of a partnership engaged in the business of operating movie theaters.
  • Drafted the tax and economic provisions of dozens of partnership and limited liability company agreements, typically providing for profits interests, compensatory options, warrants, special allocations, debt-financed distributions, reimbursement of preformation expenditures and/or other special features.
Recent Experience
Cuadrilla Capital Acquires Gluware, Inc.
Drilling Tools International Corp. in its Acquisition of European Drilling Projects
Cohn & Gregory Supply Sale to Venturi Supply
Winston Represented Lincoln Property Company in its Strategic Investment in Centennial
Representing Chuy’s Holdings in its US$605M Sale to Darden Restaurants
Winston Represented Sloan Investment Management in its Sale to EP Wealth Advisors
Winston Represented Charles Thayne Capital in its Acquisition of Bluescape
Winston Represented Rowman & Littlefield in the US$83M Sale of its Academic Book Publishing Business to Bloomsbury Publishing
Represented Stout Risius Ross in the Acquisition of HealthCare Appraisers
Winston Represented MacLean-Fogg Company in its Acquisition of Mallard Handling Solutions
View All Related Matters

Credentials

Education

Andrew received a B.S. from Virginia Tech in 1991, a M.S. from Virginia Tech in 1992, and a J.D. from the University of Virginia School of Law in 1999, where he was an Editorial Board Member of the Virginia Tax Review.

    Admissions
    • Texas
    • Illinois
    • New York

    Related Insights & News

    Speaking Engagements and Publications

    • Presenter, “Macroeconomic Trends in the Energy Industry and the Impact on Asset Valuation and Tax Planning” at Tax Executives Institute, Houston, Texas, February 2015
    • Presenter, “Federal Income Tax Issues for Foreign Investors in U.S. Real Estate Funds” at National Association of Real Estate Investment Managers, Irving, Texas, November 2013
    Recognitions
    Winston Attorneys Named to D Magazine’s 2025 Best Lawyers in Dallas List

    May 6, 2025

    Recognitions

    Winston Attorneys Recognized in The Best Lawyers in America® 2025

    August 15, 2024

    Recognitions
    Winston Attorneys Recognized in The Best Lawyers in America® 2024

    August 17, 2023

    Recognitions
    Winston & Strawn Attorneys Recognized in The Best Lawyers in America© 2023

    August 18, 2022

    Blog
    House Ways and Means Committee Tax Proposal

    November 30, 2021

    Recognitions
    Winston Wins Energy & Industrials Deal of the Year (Middle Market) Award During the 2021 Deal Awards

    September 23, 2021

    Recognitions
    Winston & Strawn Attorneys Recognized in The Best Lawyers in America© 2022

    August 19, 2021

    Recognitions
    Winston & Strawn Recognized in The Legal 500 U.S. 2021

    June 10, 2021

    Recognitions
    Winston & Strawn Attorneys Recognized in The Best Lawyers in America© 2021

    August 20, 2020

    News
    Winston & Strawn Represented HC Private Investments in its Strategic Partnership with Epicurean Butter Co.

    September 6, 2019

    Recognitions
    Winston & Strawn Lawyers Recognized in The Best Lawyers in America© 2020

    August 15, 2019

    In the Media
    Winston’s Involvement in One Equity’s Strike Sale to Sentinel Featured in Texas Lawbook

    October 24, 2018

    View All Insights & News

    Capabilities

    Tax
    Technology, Media & Telecommunications
    Health Care
    Logo
    facebookinstagramlinkedintwitteryoutube

    Copyright © 2025. Winston & Strawn LLP

    AlumniCorporate Transparency Act Task ForceDEI Compliance Task ForceEqual Rights AmendmentLaw GlossaryThe Oval UpdateWinston MinutePrivacy PolicyCookie PolicyFraud & Scam AlertsNoticesSubscribeAttorney Advertising