Roger David Aksamit

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

• Represented industrial services client in $75 million expansion of its existing $200 million term loan facility and related amendment to its LLC Agreement to allow for the loan proceeds to be utilized to fund a mini-liquidity event by repurchasing certain equity securities and distributing the remaining proceeds to equity owners
• 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.