Sam Kamyans > Kirkland & Ellis LLP > Washington DC, United States > Lawyer Profile

Kirkland & Ellis LLP
1301 Pennsylvania Avenue, N.W.
Washington, D.C., 20004
DISTRICT OF COLUMBIA
United States
Sam Kamyans photo

Position

Sam Kamyans is a partner in the Tax Practice Group in the Washington, D.C., office of Kirkland & Ellis LLP. He is known as a “very talented” advisor in partnership taxation, uniquely in structuring tax-driven transactions to invest in, finance, or acquire carbon capture, hydrogen, clean fuels, solar, storage, and other energy transition projects. Sam has developed tax structures to implement market leading transactions relying upon section 45Q, 45Z, 45V, and 45/48 credits. He advises energy clients, including domestic and international private equity funds, and major sponsors to structure creative transactions to optimize each clients’ commercial and tax goals.

In addition, Sam brings a solutions-oriented approach to structure and implement mergers and acquisitions, divestitures, equity extractions, distressed asset restructurings, and public and private offerings.

In addition, Sam frequently publishes articles that clients rely upon to structure their deals, including a carbon capture financing guide, a guide to evaluating how to optimize credits for multi-credit projects, and practical publications on implementing IRS guidance.

Prior to joining Kirkland, Sam served at the Internal Revenue Service, where he assisted in issuing guidance on partnership taxation and energy-related matters. He has also served as tax counsel to Sempra Energy, a Fortune 500 energy company, and as a partner at a prominent U.S. energy-focused firm.

Lawyer Rankings

United States > Finance > Project finance

(Next Generation Partners)

Sam KamyansKirkland & Ellis LLP

Advising some of the market’s largest asset managers, financial sponsors and pension funds, Kirkland & Ellis LLP covers a variety of transaction types and assets. Infrastructure engagement focuses heavily on the digital space, with the team advising on the debt and equity financings for data center and fiber ventures, whereas on the energy front the firm has a broader ambit that includes, but is not limited to, wind, solar, hydropower, gas, hydrogen and battery storage. Rohit Chaudhry leads both sides of the firm’s project finance offering and has a proven track record on solar, LNG and fiber mandates, whereas Roald Nashi, who is also equally competent across both sector strands, has predominantly focused on energy transition work such as renewables, anaerobic digestion plants and carbon capture facilities, as well as data centers. Another key individual who has a practice concentrated on energy transition work, Robert Eberhardt is especially well-regarded for his onshore and offshore wind capabilities, while Tatiana Monastyrskaya is a key contact to Blackstone, handling their development and financing instructions. Michael Masri brings a wealth of tax equity financing and tax credit transactions expertise to bear on a number of mandates, and Tatiana Monastyrskaya continues to be a critical advisor to LNG and data center projects. Olivia George is well-versed on a wide array of project finance transaction structures. Tax specialist Sam Kamyans joined the team from Allen & Overy LLP in November 2023. Chaudhry, Nashi and Kamyans operate out of Washington DC, whereas the rest of the team sit in New York.

United States > Energy > Renewable/alternative power

Kirkland & Ellis LLP‘s significant M&A and private equity finance strengths are leveraged in a renewable energy group whose scope continues to broaden and acts on transactions, financing and development of a plethora of projects. Blackstone is one of a host of major PE firms that look to the Kirkland team for advice on project acquisition finance, while the team has also acted for project owners in joint ventures and tax equity financing. Coordinated by energy and infrastructure head Andrew Calder at the Houston office, the team is represented across a number of locations. In New York, Kristin Mendoza stands out for her renewables-focused PE practice, and Robert Eberhardt has significant experience in a wide range of transactions involving onshore and offshore wind, solar, storage, hydrogen and other assets. In Houston, John Pitts and Cyril Jones are among the key senior contacts, and Ahmed Sidik is a younger partner to note. Kevin Crews in Dallas frequently advises clients on energy transition matters, and Roald Nashi at the Washington DC office is accomplished across the range of financing matters in the energy space. A further addition in Washington DC saw Sam Kamyans bolster the firm’s tax offering after joining from Allen & Overy LLP in June 2023.

United States > Tax > US taxes: non-contentious

Kirkland & Ellis LLP’s non-contentious tax group advises on a broad range of high-value matters, including domestic and international M&A, buyouts, real estate investments, fund formations, restructurings, and bankruptcy reorganizations. Dean Shulman in New York, with considerable experience handling tax-free spin-offs, leveraged buyouts, IPOs, and fund formations, leads the team alongside Chicago’s Todd Maynes, who focuses on tax issues in debt restructurings as well as bankruptcy and insolvency proceedings. Chicago-based Rachel Cantor has a strong track record handling acquisitions, leveraged buyouts, joint ventures, recapitalizations, and debt and equity restructurings. David Wheat, operating from Dallas and Houston, offers expertise in M&A transactions and divestitures involving large public and private corporations and partnerships, while Vin Thorn in Boston is well known for advising on the tax aspects of private equity transactions. Los Angeles-based Anne Kim counts private equity funds, public and private companies, and publicly traded partnerships among her client roster. Mike Carew in Chicago is also a key contact, advising on the tax aspects of securities issuances, recapitalizations, joint ventures, and debt and equity restructurings, among other issues. New York’s Sara Zablotney focuses on the tax aspects of M&A, spin-offs, divestitures, and joint ventures. Chicago-based Gregory Gallagher‘s domestic practice covers M&A, spin-offs, IPOs, and debt restructuring, while Mark Schwed in New York is noted for his experience advising on SPAC IPOs, financings, and business combinations. New York-based Joseph Tootle advises on the tax aspects of REITs and real estate transactions, among others. In 2023, David Foster and Sam Kamyans joined the firm’s Washington DC office from Skadden, Arps, Slate, Meagher & Flom LLP and Allen & Overy LLP, respectively.

United States > Energy > Energy transactions: electric power

Delivering both traditional and energy transition asset advice alongside cutting-edge technological and innovative expertise, Kirkland & Ellis LLP continues to handle blockbuster multi-billion dollar asset and company acquisitions and disposals, often working for some of the market’s most formidable financial sponsors and pension funds. The team has responded to motivations from both domestic and European investors taking interest in tax credit instructions through the hire of Sam Kamyans from Allen & Overy LLP in June 2023, with his expertise combining with fellow tax specialist Michael Masri to service the firm’s ever-expanding stream of solar, wind and battery storage deals. The Houston-based Andrew Calder heads the team and is often active on the firm’s most substantial mandates, including Global Infrastructure Partners’ recent acquisition by BlackRock. Kevin Crews operates out of Dallas and is noted for his far-reaching practice that has seen him advise on wind and solar, forestry, and RNG projects, while Cyril Jones has been predominantly engaged with private equity acquisitions and joint venture deals, acting from the firm’s Houston office. Out of New York, Kristin Mendoza is a key contact to the practice’s clean energy and sustainable infrastructure platforms such as CleanCapital and Arclight Capital Partners, often working alongside Houston’s Ahmed Sidik who is equally well versed across M&A, divestitures, private equity and project development investments. Also advising from the firm’s Houston office, Rhett Van Syoc is one of the main ports of call for Blackstone and its portfolio companies for buyouts, investments and disposals.

United States > Tax > International tax

Kirkland & Ellis LLP advises on tax planning in connection with domestic and foreign M&A, buyouts, fund formations, restructurings, bankruptcy reorganizations, financings, and executive compensation arrangements. Practice head Dean Shulman, who is based in New York, has significant experience advising on and structuring transactions, including partnership workouts and restructurings, like-kind exchanges, and transactions involving the formation and operation of partnerships. In Chicago, Rachel Cantor‘s practice is focused on the tax aspects of complex business transactions, with particular experience handling private equity, LBO, and merger and acquisition transactions. New York-based Sara Zablotney advises on the full spectrum of transactions, including M&A, divestitures, joint ventures, and spin-offs. In Chicago, Mike Carew has expertise in the tax aspects of M&A, buyouts, and private equity investing and Lee Morlock advises Fortune 500 and Global 500 companies on the structuring of cross-border operations. In New York, Mark Schwed supports public companies and private equity sponsors and their portfolio companies on their domestic and international acquisitions, investments, divestitures, joint ventures, financings, and restructurings. Restructuring transaction specialist Anthony Sexton and Polina Liberman are both based in Chicago, and Adam Kool, who handle the full breadth of business transactions, practices from New York. In 2023, the team welcomed the expertise of David Foster from Skadden, Arps, Slate, Meagher & Flom LLP and Sam Kamyans from Allen & Overy LLP, both based in Washington DC.