Neil's practice focuses on the federal income tax aspects of domestic and international transactions, including mergers and acquisitions, restructurings and capital markets transactions. He advises clients on the formation of various inbound and outbound cross-border structures, "Up-Cs" and other initial public offering vehicles, publicly traded partnerships (MLPs), joint ventures and private equity structures.
Neil served on the Editorial Board of the Virginia Law Review while in law school and was the recipient of the Edwin S. Cohen Tax Prize for demonstrating "superior scholarship in the tax area," as well as the recipient of the Mary Claiborne and Roy H. Ritter Prize for demonstrating "honor, integrity, and character." He was also an NCAA All-American tennis player while at Rollins College.
Representative matters include:
- Representation of GLAAM, Co., Ltd., a leading designer and manufacturer of architectural display glass, on its business combination with estimated post-transaction enterprise value of US$309 million with Jaguar Global Growth Corporation I, a NASDAQ-listed special purpose acquisition company.
- Representation of Quad-C Management Inc., a leading middle market private equity firm, in its acquisition of QED Technologies International, Inc. from Entegris, Inc. (NASDAQ: ENTG), a leading supplier of advanced materials and process solutions for the semiconductor and other high-technology industries.
- Representation of Marathon Oil Corporation on its entry into a definitive purchase agreement to acquire the Eagle Ford assets of Ensign Natural Resources for total cash consideration of US$3 billion, subject to customary terms and conditions, including closing adjustments.
- Representation of Continental Resources, Inc. (NYSE: CLR), a top 10 independent oil producer in the United States, in its US$3.25 billion acquisition of certain entities and assets in the Permian Basin from affiliates of Pioneer Natural Resources Company (NYSE: PXD), one of the largest independent oil and gas exploration and production companies in the United States.
- Representation of Aramco, one of the world's largest integrated energy and chemical companies, in its entry into an Equity Purchase Agreement with US-based automotive services provider Valvoline Inc. to acquire Valvoline's Global Products Business for US$2.65 billion, subject to certain customary adjustments as set forth in the Equity Purchase Agreement.
- Representation of Flexjet in its US$3 billion business combination with Horizon Acquisition Corporation II.
- Representation of 245 Park Avenue Property LLC and certain of its affiliates on the successful restructuring of approximately US$2 billion of funded indebtedness related to the commercial office tower located at 245 Park Avenue in New York City.
- Representation of CITIC Capital Acquisition Corp. (NYSE: CCAC), a SPAC, in its US$1.4 billion business combination with Quanergy Systems Inc., a technology company in the LiDAR industry.
- Representation of Diamond S Shipping Inc., one of the largest publicly listed owners and operators of crude and product tankers, in its US$2 billion merger with International Seaways, Inc., one of the largest tanker companies worldwide providing energy transportation services for crude oil and petroleum products.
- Representation of ION Acquisition Corp 2 Ltd. (NYSE: IACB), a SPAC, in its US$1.3 billion business combination with Innovid, Inc., a global leader in connected TV ad delivery and measurement.
- Representation of Brookfield Infrastructure Partners L.P. in the negotiation and execution of transaction documents to establish a 50:50 joint venture with Digital Realty focused on the development, ownership and operation of institutional quality data centers in India.
- Representation of Anthem, Inc. in its acquisition of myNEXUS Inc., a post-acute benefits management company focused on delivering innovative home and community-based product offerings.
- Representation of Sixth Street Partners, LLC, a global investment firm, in its US$405 million acquisition of PDP assets from Laredo Petroleum, Inc., a company focused on exploration in the Permian basin.
Representative matters prior to joining White & Case include:
- Representation of Fortis Minerals, LLC in its initial public offering of Class A shares utilizing an Up-C structure (In Registration).
- Representation of Tortoise Acquisition Corp., a special purpose acquisition company, in its US$233 million initial public offering of units.
- Representation of New Fortress Energy LLC in its US$291 million initial public offering of Class A shares utilizing an Up-C structure.
- Representation of Focus Financial Partners Inc. in its US$615 million initial public offering of common stock utilizing an Up-C structure.
- Representation of Liberty Oilfield Services, Inc. in its US$249 million initial public offering of common stock utilizing an Up-C structure.
- Representation of Marathon Petroleum Corporation, the controlling owner of MLPX LP and Andeavor Logistics LP, as special tax counsel in MPLX LP's US$14 billion acquisition of Andeavor Logistics LP, creating a combined midstream and logistics MLP with an estimated US$55 billion enterprise value.
- Representation of Roan Resources in its US$1 billion sale to Citizen Energy Operating, LLC, an affiliate of Warburg Pincus.
- Representation of Andeavor Logistics in the US$1.55 billion drop-down acquisition of a portfolio of logistics assets from Andeavor.
- Representation of Select Energy Services, an affiliate of Crestview Partners, in its US$1.3 billion merger with Rockwater Energy Solutions.
- Representation of Patterson-UTI Energy in its US$1.76 billion merger with Seventy Seven Energy.
- Representation of Lilis Energy, Inc. in connection with its Chapter 11 bankruptcy filing and plan of liquidation.
"Life Cycle of a Private Equity Fund Investment," Leadership Academy, Tax Section of the State Bar of Texas, January 24, 2020
"Tax Reform Update and Implications," YPE Houston Breakfast Series, January 23, 2018