Thomas W. Ford, Jr.
Partner

600 Travis
Suite 4200
Houston TX 77002
P: 713.220.4498
F: 713.220.4285

Tom's experience includes expertise in the federal income taxation of business transactions and business entities, including formations of partnerships (publicly traded "master limited partnerships" and private) and joint ventures and dispositions of interests therein; mergers, acquisitions and spin-offs of corporations; royalty trusts; real estate investment trusts; financially troubled entities, including financial institutions; experience in advising clients; and structuring transactions based on Section 29 of the Internal Revenue Code, which provides a credit against regular federal income taxation with respect to the sales of qualified fuel to an unrelated party.

Representative Experience

  • Acquirer in tax free acquisition of $7 billion publicly owned energy services company.
  • Multiple issuer and underwriter representations in Master Limited Partnership initial public offering and follow on public offerings and multiple Master Limited Partnership acquisitions and dispositions.
  • Multiple special and conflicts committee engagements involving master limited partnership acquisitions, dispositions and recapitalizations.
  • Canadian seller in auction and sale of U.S. assets to U.S. master limited partnership.
  • U.S. seller of $3 billion, 50% interest in U.S. energy logistics corporation to Canadian purchaser.
  • Construction and design services acquirer in taxable acquisition of target company.

Articles / Publications

  • "Receipt of a Partnership Interest for Services: A Controversy That Will Not Die" Taxes - The Tax Magazine 40th Annual Federal Tax Conference (October 1987)

Briefings, Seminars & Speeches

Author and Speaker

  • "Federal Income Taxation of Real Estate Investment Trusts," National Institute on Real Estate Taxation (October 22, 1986)
  • "The Regulations Proposed Under Section 597 - A Bank Holding Company Perspective," Houston Tax Roundtable (October 5, 1994)
  • "Allocation of Partnership Liabilities Under Section 752," Tax Executives Institute (March 12, 1997)

Professional / Civic Affiliations

Member

  • Houston Bar Association
  • Taxation Subcommittee of the Greater Houston Partnership's Government Relations Committee
  • State Bar of Texas
  • American Bar Association, Member, Tax Section
  • National Association of Real Estate Investment Trusts, Member of Government Liaison Committee
     

Listed

  • Chambers USA: America's Leading Lawyers for Business in Tax Law (2006-2008)
  • Best Lawyers in America - Tax Law (2006-2009)
  • Who's Who Legal: Texas - Corporate Tax (2007-2008)
  • Texas Super Lawyer in Tax, Texas Monthly (2005-2008)

Headline News

Practice Areas
Education
  • JD, 1981, University of Houston Law Center, Order of the Barons
  • BBA, 1978, Accounting, The University of Texas at Austin
Admitted
  • Texas 1981
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