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Andrew D. Betaque

Partner in Dallas and Chicago

Admissions

  • New York
  • Texas
  • Illinois

Education

Andrew Betaque 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.

Experience

Representative Experience

Andrew’s experience from his prior firm includes:

  • 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.

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

Honors & Awards

  • The Best Lawyers in America for Tax Law in 2020, 2021, and 2022
  • The Legal 500 U.S. as a “Key Lawyer” in Tax Law in 2021

Activities

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

Credentials

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.

Publications & Speaking Engagements

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

Andrew D. Betaque

Partner in Dallas and Chicago

Andrew Betaque 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.

Honors and Awards

Best Lawyers
The Best Lawyers in America©
Legal
500
The Legal 500 United States
  • The Best Lawyers in America for Tax Law in 2020, 2021, and 2022
  • The Legal 500 U.S. as a “Key Lawyer” in Tax Law in 2021

Activities

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

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.

Education

University of Virginia
JD, 1999
Virginia Polytechnic Institute
MS, 1992
Virginia Polytechnic Institute
BS, 1991

Admissions

NY
New York
TX
Texas
IL
Illinois

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

Representative Experience

Andrew’s experience from his prior firm includes:

  • 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.

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