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Sam Kamyans

Partner
Baker & McKenzie LLP

Biography

Sam Kamyans is a partner in the Firm's Tax group in Washington, DC. He advises clients on federal income tax planning, and advises on negotiating key tax deal points, for private equity transactions, renewable energy infrastructure transactions, internal restructurings, and M&A involving domestic and international taxpayers both on the buyer and seller side. He is experienced in the taxation of partnerships, and has significant experience in energy, sovereign wealth fund transactional planning, private equity and public market transactions.

Prior to joining the Firm, Sam was tax counsel to Sempra Energy, a Fortune 500 energy company. Before going in-house, he practiced at a large law firm and was an attorney advisor at the US Internal Revenue Service, where he focused on partnership taxation. In addition to practicing tax law, Sam taught partnership taxation at Georgetown University Law Center from 2010 to 2015.

Practice Focus

Sam's practice focuses on the US federal income taxation of partnerships engaged in domestic and international transactions in a wide array of industries. He advises clients in the energy, private equity and real estate sector on structuring and implementing complex mergers and acquisitions, divestitures, equity extractions, internal restructurings, and public and private offerings, all with a strong focus on providing tax solutions. In addition, Sam is well experienced in advising, negotiating and drafting partnership and joint venture agreements, and purchase-sale agreements.

Representative Legal Matters

  • Represented LVMH in its acquisition of luxury hotel group Belmond Ltd. in a USD 3.2 billion public transaction.

  • Represented The Boeing Company in structuring its joint venture with SkyGrid, and in separate private acquisitions and investments.

  • Represent private equity funds in federal income tax matters relating to fund structuring, associated international and domestic offerings (including drafting PPMs and all associated fund documents), and acquisitions and dispositions of portfolio companies.

  • Frequent representation of sovereign wealth funds and other tax-sensitive investors in negotiating real estate, private equity, and energy related investments in US and non-US funds.

Professional Associations and Memberships

  • American Bar Association - Tax Section 
  • Washington D.C. Bar Association - Tax Section

Admissions

  • District of Columbia~United States (2012)
  • California~United States (2008)

Education

  • Georgetown University Law Center (LL.M. with distinction) (2009)
  • Loyola Law School (J.D.) (2008)
  • University of California at Santa Barbara (B.S.) (2004)

Languages

  • English
  • Farsi