Overview

Roger Aksamit is a tax and energy attorney in Holland & Knight's Houston office, where he focuses his practice on energy, natural resources, real estate and private equity taxation. He has significant experience counseling public, private equity and closely held clients in mergers and acquisitions, financing and joint venture transactions, as well as all other aspects of transactional tax matters and planning.

Mr. Aksamit is Board Certified in Tax Law and Estate Planning and Probate by the Texas Board of Legal Specialization.

Representative Experience

Energy

  • 45Q carbon capture and sequestration
  • Volumetric production payment sales and syndications
  • Power generation and distribution development, financings and acquisitions
  • Renewable energy development, acquisition and tax credit monetization
  • Energy and transportation infrastructure development and financing using joint ventures and real estate investment trusts (REITs)
  • Private equity energy and business transactions

Taxation

  • Umbrella partnership C corporation (Up-C) and umbrella partnership real estate investment trusts (UPREITs) transactions
  • Real estate taxation
  • Opportunity Zones under Internal Revenue Code Section 1400Z-2
  • Public and private Section 355 tax-free spin offs
  • Leveraged partnership transactions
  • Structuring and issuance of equity and debt instruments to avoid unrelated business taxable income (UBTI)
  • Advising tax-exempt organizations on UBTI and related issues, as well as sovereign wealth funds on Section 892 issues.

Credentials

Education
  • Southern Methodist University Dedman School of Law, LL.M.
  • The University of Texas School of Law, J.D.
  • Southern Methodist University, B.B.A., with honors
Bar Admissions/Licenses
  • Texas
Court Admissions
  • U.S. Court of Appeals for the Fifth Circuit
  • U.S. District Court for the Southern District of Texas
  • U.S. District Court for the Western District of Texas
  • U.S. Tax Court
Memberships
  • State Bar of Texas, Tax Section, Energy and Natural Resources Committee
  • Houston Bar Association, Taxation Section, HBA Senior Attorneys
  • Houston Bar Foundation, Fellow
  • American Bar Association, Section of Taxation
  • El Paso Bar Association
  • American College of Trust and Estate Counsel
  • The Priory in the USA of the Order of St John, Confrère
  • Executives Association of Houston
  • Alley Theatre, Board of Directors
  • UT McDonald Observatory, Board of Visitors
  • The Kalahari Children's Home Foundation, Board Member
  • Hermann Park Conservancy
  • Houston Asia Society
Honors & Awards
  • The Best Lawyers in America guide, Tax Law, 2006-2023
  • Chambers USA – America's Leading Business Lawyers guide, Tax, 2006-2022
  • The Legal 500 USA, Tax: Domestic Tax, Tax: International Tax, Tax: U.S. Taxes: Non-Contentious, 2015-2021
  • Texas Super Lawyers magazine, Tax, Energy & Natural Resources, 2003-2021
  • Tax Directors Handbook, The Essential Guide to the World's Premier Tax Law Firms, 2014
  • Texas Super Lawyers magazine, Top 100 Houston Region, 2010, 2016, 2018
  • Who's Who Legal: Texas, Corporate Tax, 2008
  • ICFM Leading Lawyers 500, InterContinental Finance magazine, 2013