Sam Kamyans

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.