Barbara S. de Marigny

Partner - Tax
Baker Botts LLP
Biography: 

Barbara focuses her practice on tax structuring for transactions, with a particular emphasis on federal income tax issues arising in partnership, joint venture and alternative investment structures, including the use of partnership structures for strategic acquisitions by corporate groups, in IPOs, securities offerings and for tax equity financing. 

Her practice has an energy industry concentration, including transactions involving Fortune 50 corporations, master limited partnerships (MLPs), private equity investors and portfolio companies in all aspects of the energy industry, upstream, midstream, and downstream, oil field services and petrochemicals. Barbara has a particular focus on the taxation of climate and clean energy initiatives, such as the section 45Q federal tax credit for carbon capture, use and sequestration ("CCUS"), tax incentives for hydrogen energy, alternative fuel vehicles and carbon pricing proposals. She is a frequent speaker and author on section 45Q topics, including the provision of comments and testimony to the IRS on the proposed regulations and regularly advises clients on credit-maximizing structures.

Additionally, she is board certified in tax law by the Texas Board of Legal Specialization. Barbara has been the Chair of the Partnership and LLC Tax Committee of the ABA Section of Taxation, is a recipient of the committee's Larry M. Katz Award for Distinguished Service for 2009 and was the founder and first Chair of the Section's LLC Task Force. Prior to joining Baker Botts, Barbara was a partner at another international law firm and has also served as managing director in the M&A tax group of KPMG LLP.