Todd D. Keator | People | Thompson & Knight LLP

Experience

Todd Keator represents clients in U.S. transactional tax matters, including general corporation, partnership, and limited liability company formation and operation; real estate syndications, development deals, and purchase and sale transactions; REIT structuring and tax advice; tax-deferred 1031 exchanges and structuring; oil and gas syndications, farm-outs, joint ventures, and M&A transactions; private equity and portfolio company formation, operations, restructurings, and M&A transactions; tax structuring for mergers, acquisitions, divisions, and financing; U.S. inbound transactions involving the Foreign Investment in Real Property Tax Act; and state tax planning and advice.

Named to Texas Super Lawyers^® 2019 by Thomson Reuters

Honored as a Recommended Attorney in The Legal 500 US 2018 by Legalease

Representative Matters

Represented multiple clients in oil and gas acquisitions and divestitures, including preparation and negotiation of tax partnership agreements
Represented clients in the formation of a salt water disposal well business, roll-up of same into a limited partnership, and sale of assets to a public entity buyer
Represented individuals, partnerships and corporations in various transactions involving insurance products, including syndication of fractional interests in life insurance policies and transactions involving protected cell company insurers
Represented corporations in tracking stock transactions related to onshore and offshore oil and gas exploration
Represented multiple corporate clients in private and public debt and stock offerings
Represented a real estate holding partnership in the refinancing and recapitalization of real estate assets and disguised sale issues
Represented multiple clients in oil and gas acquisitions and divestitures, including preparation and negotiation of tax partnership agreements
Represented multiple real estate sponsors in the syndication of tenancy-in-common interests in commercial and residential properties
Represented an investment firm in the syndication of low income housing tax credits
Drafted partnership and LLC agreements for clients in all types of industries
Represented state department of transportation in a private toll road development project
Represented various MLPs in formation, secondary offering, and asset acquisition transactions
Represented individuals and partnerships in various 1031 exchange transactions, including forward and reverse exchanges, “drop & swap” exchanges involving TIC interests and installment notes, build-to-suit exchanges, and “Bartell” structures
Represented a sponsor in the formation of a private REIT
Drafted tax opinions for various clients on a wide range of federal income tax issues

News & Insights

Honors & Affiliations

Distinctions/Honors

The Best Lawyers in America^® by Woodward/White Inc. (Tax), 2016-2020
Texas Super Lawyers^® by Thomson Reuters (Tax), 2016-2019
Texas Rising Stars^® by Thomson Reuters (Tax), 2007-2016
Recommended Attorney, The Legal 500 US by Legalease (Tax: International Tax), 2017-2019
Best Lawyers in Dallas (Tax: General), D Magazine, 2013, 2018-2019
Nolan Fellow, American Bar Association Section of Taxation, 2009

Memberships/Affiliations

Member, American Bar Association Section of Taxation; Chair, Real Estate Subcommittee, 2018-2019
Board Member, Texas Federal Tax Institute
Incoming Chair, Dallas Bar Association Section of Taxation

Education & Admissions

Education

LL.M., 2004, New York University School of Law
J.D., 2002, Louisiana State University, Paul M. Hebert Law Center; Order of the Coif; Junior Associate, Louisiana Law Review
B.A., 1999, summa cum laude, Louisiana State University

Admissions

Texas