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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.

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 with various forward, reverse, and drop & swap 1031 exchanges
  • 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

Honors & Affiliations

Distinctions/Honors

  • The Best Lawyers in America® by Woodward/White Inc. (Tax), 2016-2020
  • Texas Super Lawyers® by Thomson Reuters (Tax), 2016-2018
  • 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; Vice Chair, Real Estate Subcommittee
  • Board Member, Texas Federal Tax Institute

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