Louis Jenull

About Louis Jenull

Louis Jenull represents clients in most phases of federal income taxation with an emphasis on oil and gas (including significant midstream and master limited partnership experience), a range of tax credits, real estate lending and development, mergers and acquisitions, and the structuring and formation of complex partnerships with tax-exempt, U.S. taxable, and foreign investors. Several of his recent projects have involved investors or investments outside of the U.S. such as Europe, Latin America, China, and Singapore. Representative clients for which Louis has regularly performed legal services include MPLX LP; Marathon Petroleum Corporation; Goldman Sachs; NRG Energy, Inc; Hawkwood Energy; Capital One Bank, N.A; Atlas Energy Group, LLC; East West Bank; and other large corporate investors.He has particular experience within the energy sector focusing on oil and gas transactions, master limited partnerships (including formation, public debt and equity offerings, and operation), asset acquisitions and dispositions, services, pipelines, refineries and other downstream transactions, and joint ventures. Additionally, Louis is active within the renewable energy space advising clients with respect to the development of and investments in wind and solar power projects (including at the time the acquisition of the largest wind farm in North America).Louis also has extensive experience in the structuring of various tax-advantaged investments, including structures for the monetization of tax credits (including low-income housing tax credits, historic tax credits, energy and investment tax credits, refined coal tax credits, and new markets tax credits with investments totaling approximately $2 billion), and a variety of structured finance transactions.

Experience

1. Partner

   Winston & Strawn LLP

   Sep 2024 — Present

Education

• Southern Methodist University

  BBA and BS, Business and Anthropology

  1996 — 2000

• Tulane University Law School

  JD, Law

  2000 — 2003

• New York University School of Law

  LLM, Tax Law

  2003 — 2004

Skills

• Section 42
• International Structuring
• Cross-Border Transactions
• Corporate Law
• Commercial Litigation
• Us Tax
• Commercial Lending
• Joint Ventures
• Oil & Gas Industry
• Tax Credits
• International Tax Consulting
• Legal Writing
• Litigation
• Real Estate Lending
• Tax Treaties
• Limited Partnerships
• Fatca
• Repatriation
• Foreign Tax Credit
• Legal Research
• Cfcs
• Tax Law
• Corporate Governance
• Venture Capital
• Tax Credit Financing
• Partnerships
• Subpart F
• Due Diligence
• Partnership Taxation
• Foreign Investment
• Capital Gains Tax
• Mergers & Acquisitions
• International Tax
• Restructuring
• New Markets Tax Credits
• Acquisitions
• Lihtc
• Public/Private Partnerships
• Private Equity
• Historic Rehabilitation Tax Credits