Arthur M. Nathan

Partner

Houston


1 Houston Center
1221 McKinney, Suite 2100
Houston, Texas 77010
T +1 713.547.2009
F +1 713.236.5551

Areas of Practice

Education

  • J.D., University of Texas, 1975, with honors; Order of the Coif
  • B.A., Government, University of Texas, 1972, with high honors; Phi Beta Kappa

Bar Admissions

  • Texas

Mr. Nathan is a member of the Board of Directors of Haynes and Boone and is one of the original partners who opened the Houston office in 1990.  He specializes in business and tax planning, mergers and acquisitions, and other transactional matters. He has more than 30 years of experience in structuring, negotiating and handling mergers, acquisitions, dispositions, leveraged buyouts, tax-free reorganizations, private equity, family business planning, partnership and limited liability company transactions and corporate split ups.  In addition, he has extensive experience in connection with shareholder and other business owner disputes.

Mr. Nathan has been engaged in transactions including:

  • Representation of US and foreign companies in numerous taxable and tax-free acquisitions, dispositions, mergers, restructurings, and financings including acquisitions of engineering services companies, power, power plants, power service, oil field service and energy services companies throughout the United States, including structuring, tax planning, financing, negotiations, and auction purchases.
  • Representation of publicly held and privately held companies in numerous stock purchase transactions and asset purchase transactions, including transactions involving 338(h)(10) elections and private equity transactions.
  • Representation of sellers of privately held companies that were sold to publicly held and privately held companies, including structuring and negotiation of transactions to achieve significant net-after-tax and indemnification savings for sellers.
  • Representation of families in connection with tax-free divisions of oil and gas and real estate businesses after discovery of wrongful acts by members of another family owning interests in both businesses.
  • Represent as general counsel one of the largest armored car, ATM and cash management services companies with operations throughout the United States and Puerto Rico and is sensitive to the needs of in-house counsel for cost-efficient services of outside counsel.
  • Represent as general counsel one of the professional service firms with U.S. and international operations and which has been listed as one of the Inc. 500 fastest growing companies.
  • Represents companies in connection with sales tax audits before the Texas Comptroller, including contested sales tax matters relating to electricity and other exemptions.

Honors

  • Selected as a Texas Super Lawyer and as one of the top 100 lawyers in Houston by Texas Monthly Magazine (2003-2006, 2008-2009)
  • Named one of The Best Lawyers in America - Tax Law (Woodward/White Inc., 2009-2010)
  • Named in Euromoney's 2002, 2004 and 2006 Guide to the World's Leading Tax Advisers in the United States
  • Selected as a Member of the International Association of Business Leaders in 2002
  • Selected for inclusion in International Who's Who of Professionals in 2003, 2004 and 2006

Recent Publications

  • Co-author, "Tax Settlements and Negotiations:  Leading Lawyers on Issuing Tax Opinions, Managing Audit Situations and Representing Clients Before the IRS," (October 2006), Aspatore, Inc.
  • Co-author, "A Closer Look at Stock Purchase Agreements," (December 2001)
  • Co-author, "Reorganization and Merger Alternatives," (December 2001)
  • Co-author, "The Nuts and Bolts of Ancillary Documents," (December 2001)

Memberships

  • Committee on Negotiated Acquisitions, Section of Business Law, Committee on Corporate Taxation, Section of Taxation, American Bar Association
  • Board Certified Tax Law, Texas Board of Legal Specialization, 1983 to present
  • Member, State Bar of Texas Commission on Legal Specialization - Tax Law, 1999 to present
  • Adjunct Professor of Law, University of Houston Law Center, 1981 through 1987 teaching Business Planning; 1997 to present teaching Advanced Corporate Taxation (Taxation of Mergers and Acquisitions)