Christine Mainguy advises clients on a full spectrum of transactional tax matters relating to M&A and capital markets.

Christine draws on a sophisticated understanding of US federal income taxation to guide private equity firms, corporations, private and publicly traded partnerships, corporations, special purpose acquisition companies, and investment banks on the tax aspects of:

  • Mergers and acquisitions
  • Joint ventures
  • Up-C structures
  • Restructurings
  • Capital markets transactions
  • Renewable energy credit monetization 

She distills complex tax concepts into actionable business advice for clients across a broad range of industries, including energy and infrastructure, technology, and healthcare.

A recognized leader both within and outside the firm, Christine represents the Energy Infrastructure Council — a nonprofit trade association focused on advancing the interests of traditional and renewable companies that develop and operate energy infrastructure — in meetings with the Department of Treasury. She has also served on Latham’s Recruiting Committee. She is also a member of the Houston Bar Association’s Taxation Section.

Christine’s experience includes advising:

M&A Transactions

  • Ares Management Corporation in its US$3.7 billion acquisition of GCP International, excluding its operations in Greater China (GCP International)
  • Intuitive Machines, a space exploration, infrastructure, and services company, on its business combination with Inflection Point Acquisition Corp., a special purpose acquisition company
  • Equitrans Midstream Partners on its merger with EQT
  • SIMON Group on the sale of SIMON Markets, a fintech company, to iCapital
  • Petra Funds Group, a fund administrator serving private investment firms, on a majority growth investment by Charlesbank Capital Partners 
  • Apollo on its US$2 billion preferred investment in AT&T Mobility II
  • Silver Lake on its US$12.5 billion take-private acquisition of Qualtrics
  • Blackstone Infrastructure Partners on its US$2.15 billion acquisition of minority equity interest in NIPSCO, a vertically integrated electric and gas utility company and developer of renewable energy projects
  • Cerifi and LRN, Leeds Equity Partners portfolio companies, on strategic acquisitions from Thomson Reuters
  • Chevron USA on the deployment and ongoing financing of a groundbreaking bioenergy with carbon capture and sequestration (BECCS) project to produce carbon-negative power in Mendota, California
  • Chevron on Bayou Bend’s expansion of its carbon dioxide (CO2) storage footprint through acquiring nearly 100,000 acres onshore in Chambers and Jefferson Counties, Texas
  • Yara International on multiple carbon capture sequestration projects
  • Lightsource BP shareholders on the company’s sale of its renewable energy portfolio to BP 
  • Sixth Street on the National Women’s Soccer League investment to expand to Bay Area
  • Neos, a private equity fund, on forming and acquiring Mill Creek Renewables
  • Lucid Energy Group on its US$3.5 billion acquisition by Targa Resources Corp.
  • Stoller Group on its US$1.2 billion acquisition by Corteva
  • X-Energy on its US$2 billion de-SPAC combination with Ares Acquisition Corp. using an “Up-C” structure
  • Harley-Davidson subsidiary LiveWire on its US$1.77 billion deSPAC merger with AEA-Bridges Impact Corp. using a “double-dummy” structure
  • Firehouse Subs on its US$1 billion sale to Restaurant Brands International
  • Healthcare Inc. on acquiring Summit Pharmacy
  • Chesapeake Energy on its US$2.2 billion acquisition of Vine Energy in a tax-free reorganization
  • Linode, an S corporation, on its US$900 million acquisition by Akamai Technologies
  • Enbridge, as special tax counsel, with respect to the US$6.8 billion simplification of its corporate structure via cross-border mergers of its public corporate and master limited partnership (MLP) subsidiaries
  • Rice Energy on its US$2.7 billion acquisition of Vantage Energy using an acquisitive “Up-C” structure
  • Buckeye Partners and Nala Renewables on acquiring a majority interest in Swift Current Energy, a leading North American clean energy development and investment platform with a pipeline of over 6 GW of solar, wind, and energy storage projects*
  • Noble Energy on its US$13 billion sale to Chevron in a tax-free reorganization*
  • Parsley Energy on its US$4.5 billion sale to Pioneer Natural Resources Company*
  • TC Energy on its US$1.68 billion unit-for-unit simplification transaction between TC Energy and TC PipeLines*
  • Buckeye Partners, as special tax counsel, on its US$10.3 billion sale to IFM Investors to take the company private*
  • Energy Transfer Partners on its US$60 billion merger with Energy Transfer Equity in a unit-for-unit exchange*
  • The Board of Directors of Alliance Holdings GP on the US$1.1 billion simplification transaction between Alliance Holdings GP and Alliance Resource Partners*
  • Memorial Resource Development on its US$4.4 billion merger with Range Resources*
  • Flywheel Energy Operating, a portfolio company of funds managed by Kayne Anderson Capital Advisors, on its US$1.86 billion acquisition of all Fayetteville Shale and ARKOMA upstream and midstream assets of Southwestern Energy Company via acquiring 100% of the issued and outstanding securities in SWN Production (Arkansas) and DeSoto Gathering Company*
  • EIG Management Company on the US$590 million private purchase of NuStar Energy Series D cumulative convertible preferred units*
  • Buckeye Partners on structuring its foreign investment in a 50% stake in the VTTI Group, one of the largest independent global energy terminal businesses, with an implied total value of US$2.3 billion*
  • Buckeye Partners on acquiring solar projects from Belltown Power Land
  • Sixth Street Partners on acquiring an interest in the San Antonio Spurs
  • Warburg Pincus on acquiring upstream oil and gas assets
  • Gravity Energy on its business combination via an “Up-C” structure

Capital Markets

  • Golden Nugget on a PIPE offering of 124,000,000 shares of Class A common stock listed on the NYSE
  • Blue Source Sustainable Forest on its US$1 billion preferred equity financing
  • Kinetik Holdings on its US$1 billion sustainability-linked notes
  • Riverstone affiliate companies Decarbonization Plus Acquisition Corporation I, II, III, and IV on their initial public offerings (IPOs) of units (all SPACs)
  • NGP’s Switchback Energy Acquisition Corporation on its IPO of units
  • Sentinel Energy Services, a SPAC, on its US$345 million IPO of common stock*
  • WildHorse Resource Development Corporation on its US$447 million IPO of common stock*
  • Ranger Energy Services on its US$85 million IPO of common stock utilizing an Up-C structure*
  • BP Midstream Partners on its US$765 million IPO of common units*
  • Noble Midstream on its IPO of common units
  • Sunoco LP on its exchange of public notes
  • Kayne Private Energy Income Fund II on its capital raise
  • Silverbox Engaged Merger Corp. on its IPO of units
  • Crestwood Energy Partners on its notes offering
  • Weekley Homes on its notes offering

Restructurings

  • Ares Capital on restructuring outstanding debt held by Panda Stonewall Intermediate Holdings II
  • Goodrich Petroleum on its bankruptcy
  • Apollo Global Management on its debt restructuring
  • MECO IV on restructuring its outstanding debt with EIG

*Matters handled prior to joining Latham

Bar Qualification

  • Texas

Education

  • JD, University of Texas School of Law, 2015
  • BBA in Finance, Loyola University, 2009

Practices