Christopher Steele Brown
Partner

Overview
Christopher S. Brown is a tax attorney in Holland & Knight's Seattle office. Mr. Brown focuses his practice on transactional tax and mergers and acquisitions (M&A). He frequently advises clients on the tax and economic terms of M&A deals, with an emphasis on tax planning and deal implementation.
Mr. Brown advises business clients on all aspects of major transactions, particularly related to tax structure, tax incentives (including qualified small business (QSB) stock), equity compensation and tax risk mitigation. His experience spans multiple industries, including technology, medical practices, agriculture, food processing, professional services, aerospace and renewable energy.
With 29 years of tax practice experience, Mr. Brown has gained broad knowledge of federal income tax law, particularly related to transactional matters. He also has experience in managing tax disputes involving the IRS and Washington Department of Revenue, along with contract disputes related to tax issues in business transactions.
On the buy side, Mr. Brown advises both institutional investors and fund managers on key aspects of buy-side deal work, including the tax structure, spin-offs, mergers, rolled equity, incentive compensation and various partnership tax issues. On the sell side, he frequently advises clients that are preparing for an exit transaction. He advises selling parties on letter of intent terms, working capital, due diligence, tax planning for founders and other stakeholders, rolled equity, deferred compensation and state tax issues.
Mr. Brown has a particular interest in renewable energy. He has assisted several solar technology companies with tax and corporate law matters and in sell-side transaction planning. He has also advised a major utility on Washington state tax issues involving wind and hydro projects.
Representative Experience
Credentials
- University of Washington School of Law, J.D.
- Cornell University, B.A., Geology and Chinese Language
- Washington
- U.S. Tax Court
- Washington State Bar Association, Partnership and LLC Law Committee, 2007-2015; Taxation Section, 2015-2025
- American Bar Association, Section of Environment, Energy and Resources (SEER), 2021-2025
- Energy Bar Association, 2023-2025
- Solar Washington Association, Board Member, 2024, 2025
- Seattle Tax Group, Co-Chair, 2017-2024
- Adjunct Professor, University of Washington School of Law Graduate Tax Program (Advanced Partnership Taxation), 2011-2015
- Washington Super Lawyers magazine, Tax Law, 2018-2025
- Chambers USA – America's Leading Lawyers for Business guide, Tax (Band 1), 2020-2024