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  1. Professionals

Andrew Betaque

Partner

Dallas

+1 214-453-6448

Chicago

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  • 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
Winston Represents Chart Industries in Sale to Baker Hughes Company
PDI Technologies Acquisition of P97 Networks
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
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
Winston Represents Chart Industries in Sale to Baker Hughes Company
PDI Technologies Acquisition of P97 Networks
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
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
    Seminar/CLE
    Winston & Strawn Hosts 2025 Tax Department Retreat

    June 11-13, 2025

    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

    View All Insights & News

    Capabilities

    Tax
    Technology, Media & Telecommunications
    Health Care
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