[System] Extract the following details from the provided HTML source code. Return only a valid JSON object. Do not include any other text.

[User]
{"html":"
\n                    Tomasz Kacymirow\n
\n                    Local Partner\n                                    \n                        Tomasz.Kacymirow@gtlaw.com\n                    \n                            Warsaw~\n                                \n                                    D\n                                    +48 22.690.6131\n                                \n                                                            \n                                    M\n                                    +48 505.055.822\n                                \n                                                                                \n                                    T\n                                    +48 22.690.6100\n                                \n                    vCard\n                    PDF\n                    Print\n                    Share +\n
Profile
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Tomasz Kacymirow specializes in legal and tax aspects of M&A transactions and in structured reorganizations.
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Concentrations
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Mergers and acquisitions
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Ownership restructuring
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Corporate law
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Tax
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Capabilities
\n                                Tax\n                                Corporate\n                                Mergers & Acquisitions\n
Experience
\n                                    Representative Matters\n                                    <button aria-label=\"Toggle expand or collapse of accordion\"></button>\n
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Represented Deutsche Bank AG in connection with the sale and demerger of Deutsche Bank Polska S.A.Ã¢Â€Â™s local Private & Commercial Banking business to Santander Bank Polska S.A.
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Represented BNP Paribas Group in connection with the acquisition of the core banking business of Raiffeisen Bank Polska S.A. by BGÃ…Â» BNP Paribas S.A.
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Represented Emperia Holding S.A. in signing an investment agreement with MAXIMA GRUPE, UAB. On that basis MAXIMA announced a tender offer for 100% of the shares in Emperia.
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Represented Alior Bank in an agreement to acquire Bank BPHÃ¢Â€Â™s core business from affiliates of GE Capital.
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Represented BNP Paribas in connection with the acquisition of 90% of the shares in Bank Gospodarki Ã…Â»ywnoÃ…Â›ciowej S.A. from Rabobank. The value of the transaction was PLN 4 billion.
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Represented PGE S.A., KGHM S.A., ENEA S.A. and TAURON S.A. in connection with the acquisition from PGE of shares in PGE EJ 1, which will be responsible for building and operating PolandÃ¢Â€Â™s first nuclear power plant.
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Represented PKO BP Bank in the acquisition of Nordea Bank Poland, Nordea Life and Nordea Finance. The value of the transaction was approx. PLN 3.5 billion.
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Represented Polkomtel sp. z o.o. in the reverse merger with Spartan Capital Holdings, which was the last phase of LBO structure implementation. The value of the transaction was EUR 4.5 billion.
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Represented the Joint Global Coordinators: Citigroup Global Markets Limited, DMBH, SociÃƒÂ©tÃƒÂ© GÃƒÂ©nÃƒÂ©rale, UBS and Deutsche Bank AG, London Branch, and the Joint Bookrunners: DM PKO BP, DI BRE, DM BZ WBK and Wood&Co in the PLN 238.6 million IPO of Polski Holding NieruchomoÃ…Â›ci (PHN).
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Advised Advent International in connection with the acquisition of a minority stake in American Heart of Poland Clinics.
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Advised Argus Capital in connection with the acquisition of a minority stake and certain corporate rights in KCR S.A.
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Advised Monolith Films sp. z o.o. on tax matters.
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Represented PZU S.A. in reaching a settlement between its shareholders, the Polish State Treasury and Eureko, concerning the control of the company.Ã‚Â°
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Advised the Carlyle Group on establishing its structure in Poland for investments in the CEE region.Ã‚Â°
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Advised UniCredito Italiano S.p.A. on the merger of Bank BPH S.A. with Bank Pekao S.A.Ã‚Â°
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Advised PSE S.A. (currently PGE Polska Grupa Energetyczna S.A.) in connection with the implementation of the Polish GovernmentÃ¢Â€Â™s plans for consolidation of the Polish energy sector and creation of Polska Grupa Energetyczna, as well as on the program for restructuring and securitization of long term power purchase contracts with Polish power generators.Ã‚Â°
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Advised PGNiG S.A., a Polish Oil and Gas Company, in connection with restructuring its Eurobonds and bank debt, including accessing a credit facility for EUR 600 million to buy back the Eurobonds, and additional credit restructuring related to the spin-off of the national gas transmission system operator as part of PGNiGÃ¢Â€Â™s privatization process and stock exchange debut.Ã‚Â°
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Advised Skala Investments in connection with acquiring shares in PZU S.A. from Kwiatkowskiego, Progress and II National Investment Funds.Ã‚Â°
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Advised on the tax aspects of forming investment fund companies in Poland.Ã‚Â°
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Advised PKN Orlen S.A., PolandÃ¢Â€Â™s largest petrochemical concern, in connection with establishing a production and distribution facility joint venture with Basell Europe Holding B.V.Ã‚Â°
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Advised TP S.A. on various stages of its sale to France Telecom, its issuance prospectus and bond issuance on international markets. Structured various agreements for derivatives and advised on the split and formation of new entities.Ã‚Â°
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Advised Elite on restructuring its capital group.Ã‚Â°
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Advised Optimus S.A. on restructuring (split) of the company.Ã‚Â°
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Advised Citibank on its acquisition of Bank Handlowy w Warszawie S.A. followed by the restructuring of the newly merged bank.Ã‚Â°
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Advised Citibank S.A. on structuring cash pooling agreements, derivative instruments, pass through debt instruments and hedging transactions.Ã‚Â°
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Advised Crowley Data LLC on its formation and financing of its telecommunication operations in Poland.Ã‚Â°
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Advised Eurocolor and Europhone on the split and restructuring of the group.Ã‚Â°
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Advised Vivendi on the planned restructuring of Elektrim S.A.Ã‚Â°
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Advised HDI International group on the acquisition of insurance companies from the SAMOPOMOC group.Ã‚Â°
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Advised Euronet on its proposed acquisition of Polcard S.A.Ã‚Â°
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Advised ING on its merger with Bank Ã…ÂšlÃ„Â…ski S.A.Ã‚Â°
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Advised USP International and VF Production on their group restructuring in Poland.Ã‚Â°
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Advised Elektrim S.A. on the group restructuring and split, as well as establishment of Polska Telefonia Cyfrowa sp. z o.o.Ã‚Â°
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Ã‚Â°The above representations were handled by Mr. Kacymirow prior to his joining GREENBERG TRAURIG Nowakowska-Zimoch WysokiÃ…Â„ski sp.k.
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Recognition & Leadership
\n                                    Awards & Accolades\n                                    <button aria-label=\"Toggle expand or collapse of accordion\"></button>\n
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Chambers Global:\n
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Band 2 in Tax (2015)
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Eminent Practitioner in Tax (2014)
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Band 1 in Tax (2011-2013)
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Chambers Europe:\n
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Eminent Practitioner in Tax (2014, 2018-2019)
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Band 2 in Tax (2015-2017)
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Band 1 in Tax (2008-2013)
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EMEA Legal 500:\n
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Recommended in Tax (2018, 2025)
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Hall of Fame in Tax (2018, 2020-2024)
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Leading Lawyer in Tax (2013-2017)
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ITR World Tax: Notable Practitioner in Tax (2023-2026)
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Best Lawyers: Recommended in Tax (since 2010)
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\n                                    Professional & Community Involvement\n                                    <button aria-label=\"Toggle expand or collapse of accordion\"></button>\n
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Member, Warsaw Bar Association of Attorneys-at-Law
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Credentials
\n                                        Education\n
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\nAttorney-at-Law,Â 1997
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\nMaster of Law, the University of Warsaw, 1987
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\n                                        Admissions\n
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\nPoland
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\n                                                                                Languages\n
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\n                                                                Polish, Native\n
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\n                                                                English, Fluent\n
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News, Insights & Events
\n                                            <button>News</button>\n                            <button>\n                                View More +\n                            </button>\n                                        <date>November 17, 2025</date>\n                                        \n                                            Press Release\n                                        \n                                        13 Greenberg Traurig Attorneys Recognized in ITR World Tax 2026\n                                        1 min read\n                                        <date>March 27, 2024</date>\n                                        \n                                            Press Release\n                                        \n                                        Greenberg Traurig Recognized Across Europe and the Middle East by 2024 Legal 500 EMEA Guide\n                                        2 min read\n                                        <date>March 27, 2024</date>\n                                        \n                                            Press Release\n                                        \n                                        Greenberg Traurig Recognized as a Top Tier Law Firm in Poland by the EMEA Legal 500 2024\n                                        2 min read\n                                        <date>March 14, 2024</date>\n                                        \n                                            Press Release\n                                        \n                                        Greenberg Traurig Attorneys, Practices Recognized in 2024 Edition of Chambers Europe\n                                        3 min read\n                            <button>\n                                View More +\n                            </button>\n                            <button>\n                                View More +\n                            </button>\n                            <button>\n                                View More +\n                            </button>\n                            <button>\n                                View More +\n                            </button>\n
Related Capabilities
\n                        Tax\n                        Corporate\n                        Mergers & Acquisitions","instructions":["'first_name' => 'Extract only the attorney\\'s first name.',\r\n'middle_name' => 'Extract only the attorney\\'s middle name or middle initial, as it is presented. If not found, return an empty string.',\r\n'surname' => 'Extract the attorney\u2019s last name or family name',\r\n'email' => 'Extract a valid email address for the profiled attorney. If not found, return an empty string.',\r\n'title' => 'Extract the profiled attorney\\'s job title. Ensure it is properly capitalized.The attorney can have multiple titles, in which case list them all as an array. If no title is found, return an empty array.',\r\n'location' => 'Extract the office name or city name in which this attorney works, as it is listed. The attorney may work out of two offices, in which case both should be listed. List them as an array.',\r\n'direct_phone_no_1' => 'Extract the direct office phone number listed for this attorney. If multiple phone numbers are listed, select the one that is their direct line, not the main or central office number, nor a fax number. If the attorney works out of two offices and has a direct line for each office, list the first here. If a direct line is unavailable, but a main or central office number is listed with an extension, list that number followed by EXT and the extension number',\r\n'direct_phone_no_2' => 'Extract the second direct office phone number listed for this attorney, if it exists. If multiple direct phone numbers are listed because the attorney works out of two office, select the second number \u2013 not the one listed in the prior item. Select only a number that is the attorney\u2019s direct line, not the main or central office number, nor a fax number.',\r\n'image_url' => 'Extract the URL for the attorney\u2019s image file',\r\n'linkedIn' => 'Extract the URL for the attorney\u2019s LinkedIn profile, if it is listed. If not found, return an empty string.',\r\n'narrative_description' => 'Extract the section providing a narrative overview the attorney\u2019s biography and experience. a clean description here. Do not paraphrase, summarize, or otherwise eliminate any of the information. If representative matters and experience, insights, presentations, awards, or other recognitions are listed, please add those as well, and you can bullet point that info if helpful',\r\n'representative_matters' => 'Extract ALL representative matters (such as litigation cases, verdicts or deals) that are listed, in both specified lists of representative matters and work highlights as well as in the biographical text. List them as an array. If not found, return an empty string.',\r\n'news' => 'Extract news items ABOUT this attorney (not authored by them): e.g., firm/industry press releases, announcements, awards, rankings, deal/case results naming them, media coverage quoting or profiling them. List each item as \"Title (URL)\". If a \u201cNews\u201d section mixes authored content, include ONLY items that are clearly about the attorney or the firm, not implied to be authored by the attorney. Add base domain to relative links. Return an empty array [] if none.',\r\n'practice_areas' => 'Extract all the practice areas (aka departments, specialties, capabilities, services areas, areas of focus, etc.), if any, that are listed as ones that this attorney specializes in. Return them as an array. If not found, return an empty string.',\r\n'law_school' => 'Extract the law school attorney attended. This is for their primary law degree, usually a JD, LLB, or, in the absence of those, the earliest LLM listed or the institution where they received an undergraduate law degree. If not found, return an empty string.',\r\n'law_school_graduation_year' => 'Extract the year in which the attorney received their degree from the law school above (what year did they graduate?) If not found, return an empty string.',\r\n'law_school_honors' => 'Extract any law school honors listed for this attorney. This may be included in the education section that lists their law degree or in their narrative bio. These may include: latin honors (cum laude, summa cum laude, magna cum laude); school specific honors (e.g. James Kent Scholars at Columbia Law); regular honors designations (e.g. Dean\u2019s List, High Honors, etc.); Order of the Coif; course prizes (such as book awards, CALI Awards, American Jurisprudence Awards, or course awards); membership in phi kappa phi; scholarships and fellowships; moot court, trial advocacy, best oralist, or writing honors; pro bono or service distinctions; commencement prizes and medals; or other types of academic law school honors (but list them specifically - do not list them as \"other honors\". Return this entire extracted list of specific honors as an array. If no honors are found, return an empty array.',   \r\n'law_journals' =>' Extract any law reviews or law journals listed for the attorney's time in law school. Also list if the attorney had any titles in such law reviews or journals, like Articles Editor for example. Return this entire extracted list of law reviews and journals, and associated titles, as an array. If no law reviews or journals are found, return an empty array.'\r\n'undergraduate_school' => 'Extract the attorney\\'s undergraduate degree-granting school, college, university, or institution. If their undergraduate degree was an LLB listed for their law school above, return an empty string. If no undergraduate schools are found, return an empty string.',\r\n'undergraduate_school_graduation_year' => 'Extract the year in which attorney received their undergraduate degree from the undergraduate school above. If not found, return an empty string.',\r\n'undergraduate_specialty' => 'Extract the specialties or majors that are listed for the undergraduate degree (e.g. economics, computer science, etc.) This does not include degree type, like B.S., Bachelor of Arts or Science degree, etc. List the specialties or majors as an array. If not found, return an empty string.',\r\n'PhD_school' => 'If this attorney has a PhD, Extract the educational institution from which they received it. If not found, return an empty string.',\r\n'PhD_subject' => 'If this attorney has a PhD, list the educational institution from which they received it. If not found, return an empty string.',\r\n'Masters_degree_school' => 'If this attorney has a masters degree, extract the educational institution from which they received it. But do not list schools from which the attorney received an LL.M. degree or a masters in law. If no masters degree schools are found, return an empty string. ',\r\n'Masters_degree_subject' => 'If the attorney has a masters degree, extract the subject or area of study of the masters. The subject area may be in the degree itself, such as an M.Div, which is a masters in Divinity. But do not include subjects for LL.M. degrees or masters in law degrees. DO NOT include honors or latin honors (e.g. cum laude, summa cum laude) in your answer. List subjects as array. If no masters degree subjects are found, return an empty string.',\r\n'MBA_School' => 'If the attorney has a Masters in Business Administration, extract the name of the business school from which they received it. If not found, return an empty string.',\r\n'MD_school' => 'If the attorney has an MD (Doctor of Medicine) or DO (Doctor of Osteopathy) degree, extract the name of the medical school from which they received it. If not found, return an empty string.',\r\n'llm_in_tax_law_school' =>  'If the attorney has an masters in laws (LLM) degree, specializing in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'Other_LLM_school' => 'If the attorney has an masters in laws (LLM) degree, but not one that specializes in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'bar_and_court_admissions' => 'Extract EVERY explicit admission to practice (bar + court/agency) anywhere in the page. Include bar jurisdictions (states/provinces/territories/countries) and court/agency admissions (e.g., U.S. Supreme Court, Courts of Appeals with circuit, District/Bankruptcy/Tax/Federal Claims courts with district, USPTO, tribal/military/foreign courts). For UK attorneys, specify whether they are a solicitor, barrister, advocate, or any combination if available; for Canada, specify the province or territory; for Australia, specify the state or territory and whether they are admitted as a solicitor or barrister. Pull items under headings like \u201cAdmissions,\u201d \u201cBar Admissions,\u201d \u201cCourt Admissions,\u201d or similar, and treat each
 or clearly separated entry as one item. Do not infer from memberships/education. Exclude governments as parties, and strip years and dates. Output a deduplicated array of exact admission strings; if none, return []. ',\r\n'Clerkships' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, DO NOT include it in your answer. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Clerkships_with_judge' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, include it in parentheses after the court name, and if no judge is named, return only the court. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that lack judge names or that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Memberships' => 'Extract any organizations the attorney a member of. List them as an array. If no memberships or organizations are listed, return an empty string.',\r\n'clients' => 'Extract the attorney\\'s clients as mentioned or listed in the source code. List all the clients as an array. Only list named clients \u2013 not general descriptions of clients or their types. Pull from all sources in the code - explicit lists of clients, the narrative biography, listed representative matters, or in news articles listed for this attorney, or the titles thereof. The news article titles may not list the attorney specifically, but instead it may list their firm or team as representing the client. If such news articles are for deals that this attorney worked on, include the clients in this list. If pulling clients from a list of representative matters or the titles of news articles, be sure to only include those clients represented by the attorney, their group or firm, and not adverse or opposing parties, or parties on the other side of a deal or transaction, that may also be listed. For example, if the representative matter or news article's title mentions a lending transaction with both the lender and borrower, and the attorney or their team or firm represented the lender, do not list the borrower. If a case is listed, and one party is the government, you can assume the attorney represented the other named party and list that as a client. If the client's identity is unclear from the headline of the news article, just don't include it. Output a deduplicated array of exact NAMES; omit unnamed parties and never guess. If no clients are listed and named anywhere in the source code, return an empty string.',\r\n'industries' => 'Extract ONLY industries/industry sectors or client-type categories explicitly named in the source (especially under headings like \u201cIndustries,\u201d \u201cPractices & Industries,\u201d or in /industries/ links). Include items like \u201cSports,\u201d \u201cHealthcare & Life Sciences,\u201d \u201cTechnology,\u201d \u201cInfrastructure,\u201d \u201cPrivate Equity,\u201d etc. EXCLUDE practice areas, services, or deal/matter types (e.g., \u201cMergers & Acquisitions,\u201d \u201cPrivate Equity M&A,\u201d \u201cacquisitions,\u201d \u201cinvestments,\u201d \u201cdivestitures,\u201d \u201cjoint ventures,\u201d \u201cfinancing,\u201d \u201crestructurings\u201d). Return a deduplicated array of industry/client-type names as written. If none are explicitly named, return empty array.',\r\n'languages' => 'Extract the languages in which the attorney is fluent. List them as an array.',\r\n'Accolades' => 'Extract any accolades, awards, or other special recognitions this attorney has received, such as rankings in Chambers guides (like Chambers & Partners, Chambers Gobal, or Chambers Asia-Pacific), the Legal500 list, and SuperLawyers, among others. The accolades should be specific to this attorney or their work, not generalized to their practice or their firm. List these accolades as an array. If no accolades are listed, return an empty string.',\r\n'pro_bono_activities' => 'Extract the attorney's pro bono, community service, and volunteer activities, as well as any non-profit, ngo, community service organizations the attorney may be involved with. List them as an array',\r\n'thought_leadership' => 'Extract ALL professional thought leadership attributed to this attorney in their narrative bio and in all \"Insights,\" \"Publications,\" \"Events,\" and similar sections: all items with their authorship/co-authorship/speaking/hosting credit/(byline \u201cauthor,\u201d \"co-author,\" \u201cpresenter,\u201d \u201cspeaker,\u201d \u201cpanelist,\u201d \u201cwebinar,\u201d \u201cpodcast,\u201d \u201cblog,\u201d \u201carticle,\u201d \u201cpublication,\u201d \u201cchapter,\u201d \u201cCLE,\u201d etc.). Also include any items that do not include their byline or credit, but which are implied to be by the attorney (for example, by being listed in a specific section for \"Insights,\" \"Podcasts,\" \"Events,\" \"Media,\" \"Thought Leadership,\" \"Webinars, etc.). If a \u201cNews\u201d or \u201cInsights\u201d section mixes third party news ABOUT this attorney, include only items implied to the attorney as creator/presenter. List each as \"Title (URL)\" when a link is present, otherwise just the title. Add base domain to relative links. Return [] if none.'\r\n'adverse_parties' => 'Review all the source code, including the narrative bio and list of representative matters, and list EVERY identifiable party that is adverse to this attorney\u2019s clients: litigation opponents and transaction counterparties (buyer vs seller, lender vs borrower, landlord vs tenant, licensor vs licensee, insurer vs insured, issuer vs underwriter/investor, etc.). In M&A, if the attorney represented the buyer/acquirer, DO NOT list the acquired target as adverse (since it becomes the client); instead list only the selling side (seller, stockholders, founders, or divesting company). If the attorney represented the seller/target, list the buyer/acquirer. Use cues like \u201cto/with/from/against,\u201d \u201csale to/by,\u201d \u201cacquisition from/by,\u201d \u201cmerger with,\u201d \u201cfinanced by/loan to/from/credit facility with.\u201d In the attorney represented the owner or owning entity of a subsidiary/portfolio company (for example in the case of a restructuring or lending transaction), DO NOT list the subsidiary/portfolio company as adverse; Do not list governments/agencies/courts. Output a deduplicated array of exact names; omit unnamed parties and never guess.'\r\n 'affinity_groups' => 'Extract ALL affinity/identity-based organizations the attorney is affiliated with on the page, even if under generic headings like \u201cAssociations,\u201d \u201cMemberships,\u201d \u201cAffiliations,\u201d \u201cCommunities,\u201d or \u201cOrganizations.\u201d Include any bar or professional association whose name signals an identity/affinity or civil-rights focus (e.g., words like Black/African-American/AAPI/Asian/South Asian/Pacific Islander/Hispanic/Latino/Native/Indigenous/LGBT/LGBTQ/Queer/Women/Gender/Disability/Veteran/Jewish/Muslim/Christian/Hindu/Sikh/Interfaith/Civil Rights/Minority/Diversity/Inclusion). Exclude purely general trade/professional groups without such identity focus. Return a deduplicated array of exact organization names; if none, return empty array.'"]}


[System] Extract the following details from the provided HTML source code. Return only a valid JSON object. Do not include any other text.

[User]
{"html":"      \n  Lawyers\n
\n
Greg D. Andres\n
\n      Lawyers\n
Greg D. Andres\n
\n            Partner\n            White Collar Defense & Investigations\n              New York\n            greg.andres@davispolk.com\n              +1 212 450 4724\n                      \n              Download address card\n            \n                    \n            Print this page\n          \n
Co-head of White Collar Defense & Investigations. A premier trial lawyer with extensive government experience. Also advises on complex civil cases and crisis response.
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Greg is co-head of our White Collar Defense & Investigations practice and one of Benchmark Litigationâ€™s â€œTop 100 Trial Lawyers.â€� He focuses on white collar defense, congressional investigations, complex civil litigation and crisis management. In forums including federal and state court, mediation and arbitration, Greg represents financial institutions, hedge funds, private equity firms and companies in multiple industries.

Earlier in his career, Greg was a federal prosecutor and a Deputy Assistant Attorney General in the Criminal Division of the Department of Justice and the Chief of the Criminal Division in the U.S. Attorneyâ€™s Office for the EDNY.

Greg has secured numerous declinations and favorable resolutions for clients involving allegations of non-U.S. and U.S. corruption, financial fraud, money laundering, insider trading, and securities and tax fraud.

He is ranked in Band 1 for White-Collar Crime & Government Investigations by Chambers USA, which also recognizes his FCPA work.
\n                                  Capabilities\n                    \n                      White Collar Defense & Investigations\n                    \n                      \n                        Antitrust & Competition\n                      \n                      \n                        Civil Litigation\n                      \n                      \n                        Data Privacy & Cybersecurity\n                      \n                      \n                        Financial Institutions\n                      \n                      \n                        Healthcare & Life Sciences\n                      \n                      \n                        Litigation\n                      \n                      \n                        Tax\n                      \n                      Capabilities\n                    <button></button>\n                      \n                        White Collar Defense & Investigations\n                      \n                                                  \n                            Antitrust & Competition\n                          \n                                                  \n                            Civil Litigation\n                          \n                                                  \n                            Data Privacy & Cybersecurity\n                          \n                                                  \n                            Financial Institutions\n                          \n                                                  \n                            Healthcare & Life Sciences\n                          \n                                                  \n                            Litigation\n                          \n                                                  \n                            Tax\n                          \n
Experience
\n
\n
Anti-Corruption and Money Laundering

Telia in the global settlement of FCPA investigations by DOJ, SEC and Dutch and Swedish authorities

Secured declinations from the DOJ and SEC in an FCPA investigation of Cisco Systems

Secured a declination from the World Bank in a corruption investigation of a European energy company

A global bank in an AML/BSA and FCPA investigation arising from the Petrobras/Lava Jato corruption investigation

A global bank in an AML/BSA investigation arising from the FIFA corruption prosecution

A global energy company in an FCPA investigation conducted by the SEC related to power plant contracts in South Africa

Other Government Investigations

A global financial institution in a multinational investigation relating to fraud and collusion in the foreign exchange markets, involving the DOJ, CFTC, Federal Reserve, state attorneys general and non-U.S. regulators

Secured a civil resolution and criminal declination for a global financial institution in investigations of RMBS practices

Secured a declination for a global financial institution in a DOJ cross-border tax investigation

Resolved a tax investigation of a private equity firm by the New York Attorney Generalâ€™s Office with no action taken

Antitrust Investigations

Secured antitrust immunity and a declination for a global financial institution relating to allegations of collusion in a foreign trading market

A global financial institution relating to DOJ and regulatory investigations in the Treasuries market

Congressional Investigations

A global financial institution in matters relating to the CARES Act

Individual Representations

The CEO of a design company in a DOJ procurement fraud and bribery investigation

The CEO of a Chinese media company in a disclosure investigation by the SEC

A senior executive branch official in a federal criminal leak investigation

Senior bank executives in the Madoff Ponzi scheme investigation by federal prosecutors

A senior bank official in an investigation of alleged money laundering by wealth management clients

Civil Litigation

Trial victory securing $168 million jury verdict for WhatsApp and Meta in federal suit against commercial spyware maker NSO Group

A global financial institution in federal civil litigation related to a $9 billion SIV

One of the worldâ€™s largest hedge funds in an employee action during mediation

Â

\n
\n                      View more experience\n
Insights
\n
\n            <time>October 30, 2025</time>\n      Client Update\n
\n      SEC & CFTC Enforcement Update\n\n
\n                        In September 2025, the SEC filed 20 actions against a combined total of 35 defendants and respondents, and the CFTC filed ...\n
\n
\n            <time>July 16, 2025</time>\n      Client Update\n
\n      CFTC announces advisory on referrals to DOJ\n\n
\n                        The CFTC issued an advisory on when it would refer cases to DOJ for criminal investigation and prosecution.Â The guidance i...\n
\n              See more insights\n
News
\n
\n            <time>October 22, 2025</time>\n      Recognition\n
\n      Greg Andres named to Benchmark Litigationâ€™s 2026 â€œU.S. Top 100 Trial Lawyersâ€� list\n\n
\n
\n
\n            <time>June 24, 2025</time>\n      Speaking Engagement\n
\n      Greg Andres speaks at PLI's â€œInternal Investigations 2025â€�Â \n\n
\n
\n
\n            <time>June 23, 2025</time>\n      In the News\n
\n      Davis Polkâ€™s Meta and WhatsApp trial victory recognized among top verdicts by the Daily Journal\n\n
\n
\n
\n            <time>May 9, 2025</time>\n      In the News\n
\n      Davis Polk trial team honored by AmLawÂ for Meta and WhatsApp victory\n\n
\n
\n              See more news\n
Recognition
\n
AmLaw Litigation DailyÂ â€“ â€œLitigator of the Week,â€� 2025

Chambers USA â€“ White-Collar Crime & Government Investigations, New York, Band 1

Chambers USA â€“ FCPA

According to Chambers, clients describe Greg as â€œa very impressive, powerful and energetic attorney with strong experience in the DOJ and a lot of credibility with the authorities.â€�

Benchmark Litigation â€“ United States and New York, Star; â€œTop 100 Trial Lawyersâ€�

City & StateÂ New York â€“ â€œLaw Power 100,â€� 2022

Legal 500 U.S. â€“ Leading Trial Lawyers

Ethisphere â€“ â€œAttorneys Who Matter,â€� 2013 and 2014

National Law Journal â€“ â€œTop 40 Under 40,â€� 2005

Department of Justiceâ€™s Directorâ€™s â€œAward for Superior Performance by a Litigative Team,â€� 2003, 2005 and 2010

Attorney Generalâ€™s â€œDistinguished Service Award,â€� 2008

New York City Bar Association â€“ Henry L. Stimson Medal, 2005

Lawdragon â€“ 500 Leading Litigators in America, 2024-2026
              \n
Education
\n         J.D., University of Chicago Law School\n         B.A., Government, University of Notre Dame\n
Clerkships
\n          Law Clerk, Hon. Robert Beezer, U.S. Court of Appeals, Ninth Circuit, 1996-1997\n          Law Clerk, Hon. Morton A. Brody, U.S. District Court, Maine, 1995-1996\n
Prior experience
\n

Deputy Assistant Attorney General, Criminal Division, U.S. Department of Justice, 2010-2012

Chief of the Criminal Division, U.S. Attorney's Office, Eastern District of New York, 2007-2010

Special Assistant U.S. Attorney, U.S. Attorneyâ€™s Office, Southern District of New York, 2009-2011

Deputy Chief, Criminal Division, U.S. Attorneyâ€™s Office, Eastern District of New York, 2006-2007

Deputy Chief, Organized Crime and Racketeering Section, U.S. Attorneyâ€™s Office, Eastern District of New York, 2004-2005

Assistant U.S. Attorney, Criminal Division, U.S. Attorneyâ€™s Office, Eastern District of New York, 1999-2012

Peace Corps Volunteer, Benin, West Africa, 1989-1992

\n
Qualifications and admissions
\n
\n
District of Columbia
\n
State of New York
\n
U.S. Court of Appeals, Second Circuit
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U.S. Court of Appeals, Sixth Circuit
\n
U.S. District Court, Colorado
\n
U.S. District Court, E.D. Michigan
\n
U.S. District Court, E.D. New York
\n
U.S. District Court, S.D. New York
\n
\n    Back to top\n
","instructions":["'first_name' => 'Extract only the attorney\\'s first name.',\r\n'middle_name' => 'Extract only the attorney\\'s middle name or middle initial, as it is presented. If not found, return an empty string.',\r\n'surname' => 'Extract the attorney\u2019s last name or family name',\r\n'email' => 'Extract a valid email address for the profiled attorney. If not found, return an empty string.',\r\n'title' => 'Extract the profiled attorney\\'s job title. Ensure it is properly capitalized.The attorney can have multiple titles, in which case list them all as an array. If no title is found, return an empty array.',\r\n'location' => 'Extract the office name or city name in which this attorney works, as it is listed. The attorney may work out of two offices, in which case both should be listed. List them as an array.',\r\n'direct_phone_no_1' => 'Extract the direct office phone number listed for this attorney. If multiple phone numbers are listed, select the one that is their direct line, not the main or central office number, nor a fax number. If the attorney works out of two offices and has a direct line for each office, list the first here. If a direct line is unavailable, but a main or central office number is listed with an extension, list that number followed by EXT and the extension number',\r\n'direct_phone_no_2' => 'Extract the second direct office phone number listed for this attorney, if it exists. If multiple direct phone numbers are listed because the attorney works out of two office, select the second number \u2013 not the one listed in the prior item. Select only a number that is the attorney\u2019s direct line, not the main or central office number, nor a fax number.',\r\n'image_url' => 'Extract the URL for the attorney\u2019s image file',\r\n'linkedIn' => 'Extract the URL for the attorney\u2019s LinkedIn profile, if it is listed. If not found, return an empty string.',\r\n'narrative_description' => 'Extract the section providing a narrative overview the attorney\u2019s biography and experience. a clean description here. Do not paraphrase, summarize, or otherwise eliminate any of the information. If representative matters and experience, insights, presentations, awards, or other recognitions are listed, please add those as well, and you can bullet point that info if helpful',\r\n'representative_matters' => 'Extract ALL representative matters (such as litigation cases, verdicts or deals) that are listed, in both specified lists of representative matters and work highlights as well as in the biographical text. List them as an array. If not found, return an empty string.',\r\n'news' => 'Extract news items ABOUT this attorney (not authored by them): e.g., firm/industry press releases, announcements, awards, rankings, deal/case results naming them, media coverage quoting or profiling them. List each item as \"Title (URL)\". If a \u201cNews\u201d section mixes authored content, include ONLY items that are clearly about the attorney or the firm, not implied to be authored by the attorney. Add base domain to relative links. Return an empty array [] if none.',\r\n'practice_areas' => 'Extract all the practice areas (aka departments, specialties, capabilities, services areas, areas of focus, etc.), if any, that are listed as ones that this attorney specializes in. Return them as an array. If not found, return an empty string.',\r\n'law_school' => 'Extract the law school attorney attended. This is for their primary law degree, usually a JD, LLB, or, in the absence of those, the earliest LLM listed or the institution where they received an undergraduate law degree. If not found, return an empty string.',\r\n'law_school_graduation_year' => 'Extract the year in which the attorney received their degree from the law school above (what year did they graduate?) If not found, return an empty string.',\r\n'law_school_honors' => 'Extract any law school honors listed for this attorney. This may be included in the education section that lists their law degree or in their narrative bio. These may include: latin honors (cum laude, summa cum laude, magna cum laude); school specific honors (e.g. James Kent Scholars at Columbia Law); regular honors designations (e.g. Dean\u2019s List, High Honors, etc.); Order of the Coif; course prizes (such as book awards, CALI Awards, American Jurisprudence Awards, or course awards); membership in phi kappa phi; scholarships and fellowships; moot court, trial advocacy, best oralist, or writing honors; pro bono or service distinctions; commencement prizes and medals; or other types of academic law school honors (but list them specifically - do not list them as \"other honors\". Return this entire extracted list of specific honors as an array. If no honors are found, return an empty array.',   \r\n'law_journals' =>' Extract any law reviews or law journals listed for the attorney's time in law school. Also list if the attorney had any titles in such law reviews or journals, like Articles Editor for example. Return this entire extracted list of law reviews and journals, and associated titles, as an array. If no law reviews or journals are found, return an empty array.'\r\n'undergraduate_school' => 'Extract the attorney\\'s undergraduate degree-granting school, college, university, or institution. If their undergraduate degree was an LLB listed for their law school above, return an empty string. If no undergraduate schools are found, return an empty string.',\r\n'undergraduate_school_graduation_year' => 'Extract the year in which attorney received their undergraduate degree from the undergraduate school above. If not found, return an empty string.',\r\n'undergraduate_specialty' => 'Extract the specialties or majors that are listed for the undergraduate degree (e.g. economics, computer science, etc.) This does not include degree type, like B.S., Bachelor of Arts or Science degree, etc. List the specialties or majors as an array. If not found, return an empty string.',\r\n'PhD_school' => 'If this attorney has a PhD, Extract the educational institution from which they received it. If not found, return an empty string.',\r\n'PhD_subject' => 'If this attorney has a PhD, list the educational institution from which they received it. If not found, return an empty string.',\r\n'Masters_degree_school' => 'If this attorney has a masters degree, extract the educational institution from which they received it. But do not list schools from which the attorney received an LL.M. degree or a masters in law. If no masters degree schools are found, return an empty string. ',\r\n'Masters_degree_subject' => 'If the attorney has a masters degree, extract the subject or area of study of the masters. The subject area may be in the degree itself, such as an M.Div, which is a masters in Divinity. But do not include subjects for LL.M. degrees or masters in law degrees. DO NOT include honors or latin honors (e.g. cum laude, summa cum laude) in your answer. List subjects as array. If no masters degree subjects are found, return an empty string.',\r\n'MBA_School' => 'If the attorney has a Masters in Business Administration, extract the name of the business school from which they received it. If not found, return an empty string.',\r\n'MD_school' => 'If the attorney has an MD (Doctor of Medicine) or DO (Doctor of Osteopathy) degree, extract the name of the medical school from which they received it. If not found, return an empty string.',\r\n'llm_in_tax_law_school' =>  'If the attorney has an masters in laws (LLM) degree, specializing in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'Other_LLM_school' => 'If the attorney has an masters in laws (LLM) degree, but not one that specializes in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'bar_and_court_admissions' => 'Extract EVERY explicit admission to practice (bar + court/agency) anywhere in the page. Include bar jurisdictions (states/provinces/territories/countries) and court/agency admissions (e.g., U.S. Supreme Court, Courts of Appeals with circuit, District/Bankruptcy/Tax/Federal Claims courts with district, USPTO, tribal/military/foreign courts). For UK attorneys, specify whether they are a solicitor, barrister, advocate, or any combination if available; for Canada, specify the province or territory; for Australia, specify the state or territory and whether they are admitted as a solicitor or barrister. Pull items under headings like \u201cAdmissions,\u201d \u201cBar Admissions,\u201d \u201cCourt Admissions,\u201d or similar, and treat each
 or clearly separated entry as one item. Do not infer from memberships/education. Exclude governments as parties, and strip years and dates. Output a deduplicated array of exact admission strings; if none, return []. ',\r\n'Clerkships' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, DO NOT include it in your answer. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Clerkships_with_judge' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, include it in parentheses after the court name, and if no judge is named, return only the court. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that lack judge names or that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Memberships' => 'Extract any organizations the attorney a member of. List them as an array. If no memberships or organizations are listed, return an empty string.',\r\n'clients' => 'Extract the attorney\\'s clients as mentioned or listed in the source code. List all the clients as an array. Only list named clients \u2013 not general descriptions of clients or their types. Pull from all sources in the code - explicit lists of clients, the narrative biography, listed representative matters, or in news articles listed for this attorney, or the titles thereof. The news article titles may not list the attorney specifically, but instead it may list their firm or team as representing the client. If such news articles are for deals that this attorney worked on, include the clients in this list. If pulling clients from a list of representative matters or the titles of news articles, be sure to only include those clients represented by the attorney, their group or firm, and not adverse or opposing parties, or parties on the other side of a deal or transaction, that may also be listed. For example, if the representative matter or news article's title mentions a lending transaction with both the lender and borrower, and the attorney or their team or firm represented the lender, do not list the borrower. If a case is listed, and one party is the government, you can assume the attorney represented the other named party and list that as a client. If the client's identity is unclear from the headline of the news article, just don't include it. Output a deduplicated array of exact NAMES; omit unnamed parties and never guess. If no clients are listed and named anywhere in the source code, return an empty string.',\r\n'industries' => 'Extract ONLY industries/industry sectors or client-type categories explicitly named in the source (especially under headings like \u201cIndustries,\u201d \u201cPractices & Industries,\u201d or in /industries/ links). Include items like \u201cSports,\u201d \u201cHealthcare & Life Sciences,\u201d \u201cTechnology,\u201d \u201cInfrastructure,\u201d \u201cPrivate Equity,\u201d etc. EXCLUDE practice areas, services, or deal/matter types (e.g., \u201cMergers & Acquisitions,\u201d \u201cPrivate Equity M&A,\u201d \u201cacquisitions,\u201d \u201cinvestments,\u201d \u201cdivestitures,\u201d \u201cjoint ventures,\u201d \u201cfinancing,\u201d \u201crestructurings\u201d). Return a deduplicated array of industry/client-type names as written. If none are explicitly named, return empty array.',\r\n'languages' => 'Extract the languages in which the attorney is fluent. List them as an array.',\r\n'Accolades' => 'Extract any accolades, awards, or other special recognitions this attorney has received, such as rankings in Chambers guides (like Chambers & Partners, Chambers Gobal, or Chambers Asia-Pacific), the Legal500 list, and SuperLawyers, among others. The accolades should be specific to this attorney or their work, not generalized to their practice or their firm. List these accolades as an array. If no accolades are listed, return an empty string.',\r\n'pro_bono_activities' => 'Extract the attorney's pro bono, community service, and volunteer activities, as well as any non-profit, ngo, community service organizations the attorney may be involved with. List them as an array',\r\n'thought_leadership' => 'Extract ALL professional thought leadership attributed to this attorney in their narrative bio and in all \"Insights,\" \"Publications,\" \"Events,\" and similar sections: all items with their authorship/co-authorship/speaking/hosting credit/(byline \u201cauthor,\u201d \"co-author,\" \u201cpresenter,\u201d \u201cspeaker,\u201d \u201cpanelist,\u201d \u201cwebinar,\u201d \u201cpodcast,\u201d \u201cblog,\u201d \u201carticle,\u201d \u201cpublication,\u201d \u201cchapter,\u201d \u201cCLE,\u201d etc.). Also include any items that do not include their byline or credit, but which are implied to be by the attorney (for example, by being listed in a specific section for \"Insights,\" \"Podcasts,\" \"Events,\" \"Media,\" \"Thought Leadership,\" \"Webinars, etc.). If a \u201cNews\u201d or \u201cInsights\u201d section mixes third party news ABOUT this attorney, include only items implied to the attorney as creator/presenter. List each as \"Title (URL)\" when a link is present, otherwise just the title. Add base domain to relative links. Return [] if none.'\r\n'adverse_parties' => 'Review all the source code, including the narrative bio and list of representative matters, and list EVERY identifiable party that is adverse to this attorney\u2019s clients: litigation opponents and transaction counterparties (buyer vs seller, lender vs borrower, landlord vs tenant, licensor vs licensee, insurer vs insured, issuer vs underwriter/investor, etc.). In M&A, if the attorney represented the buyer/acquirer, DO NOT list the acquired target as adverse (since it becomes the client); instead list only the selling side (seller, stockholders, founders, or divesting company). If the attorney represented the seller/target, list the buyer/acquirer. Use cues like \u201cto/with/from/against,\u201d \u201csale to/by,\u201d \u201cacquisition from/by,\u201d \u201cmerger with,\u201d \u201cfinanced by/loan to/from/credit facility with.\u201d In the attorney represented the owner or owning entity of a subsidiary/portfolio company (for example in the case of a restructuring or lending transaction), DO NOT list the subsidiary/portfolio company as adverse; Do not list governments/agencies/courts. Output a deduplicated array of exact names; omit unnamed parties and never guess.'\r\n 'affinity_groups' => 'Extract ALL affinity/identity-based organizations the attorney is affiliated with on the page, even if under generic headings like \u201cAssociations,\u201d \u201cMemberships,\u201d \u201cAffiliations,\u201d \u201cCommunities,\u201d or \u201cOrganizations.\u201d Include any bar or professional association whose name signals an identity/affinity or civil-rights focus (e.g., words like Black/African-American/AAPI/Asian/South Asian/Pacific Islander/Hispanic/Latino/Native/Indigenous/LGBT/LGBTQ/Queer/Women/Gender/Disability/Veteran/Jewish/Muslim/Christian/Hindu/Sikh/Interfaith/Civil Rights/Minority/Diversity/Inclusion). Exclude purely general trade/professional groups without such identity focus. Return a deduplicated array of exact organization names; if none, return empty array.'"]}


[System] Extract the following details from the provided HTML source code. Return only a valid JSON object. Do not include any other text.

[User]
{"html":"
David C. Cole, P.C.
 Partner Tax Disputes david.cole@kirkland.com
Houston +1 713 836 3302

PDF

V

 <button>View All Practices</button>
Practices

Tax Disputes

Tax

Transactional

Overview

David Cole is a tax partner in the Houston office of Kirkland & Ellis LLP. David focuses his practice on tax disputes with trial experience in both federal and state courts. The tax matters David has litigated include disputes with taxing authorities and between private parties.

The clients David represents include large and small partnerships, public and private partnerships, corporations, and high net worth individuals. His clients operate across an array of industries, including private equity, upstream (onshore and offshore), midstream, renewable energy, domestic and foreign manufacturing, real estate, and medical devices.

Of course, the best outcome in a dispute is to avoid it altogether. To that end, David also leverages his dispute experience to advise clients on the front end of matters on approaches and strategies to minimize the likelihood of even having a dispute.

When disputes happen, David represents clients in all phases of tax controversy from audit to IRS appeals to litigation. In his litigation practice, he has represented clients before the U.S. Tax Court, Federal Courts of Appeal, and in the Delaware Court of Chancery. He has extensive experience with partnership disputes, including litigating numerous cases under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and advising clients on the Bipartisan Budget Act of 2015 (BBA).

David advises clients on all aspects of investments relating to renewable energy and carbon capture projects. Tax credits are critically important to the economics of these transactions, and David applies his practical tax dispute experience to help achieve and sustain the intended treatment of the tax credits.

David is ranked in Chambers USA for Tax Litigation in Texas. In its most recent edition, a client notes Ã¢Â€ÂœDavid is the guy youÃ¢Â€Â™d love to have on your side for the most complicated and tricky tax situations.Ã¢Â€Â�Â David has also been recognized in The Legal 500 for his tax controversy work.
 <button>More</button>

<button>\n                        Experience\n                        </button> Experience
 <button>Representative Matters</button>

<button>Representative Matters</button>

<button>Prior Experience</button>

Representative Matters

Prior to joining Kirkland, David was involved in the following representations:

Tax Controversy/Litigation

Private Party Tax Disputes\n

The Williams Companies v. Energy Transfer Equity, L.P. Ã¢Â€Â“ Claim for specific performance relating to a proposed $38 billion public merger that did not close because of the failure of a preclosing tax condition

The Williams Companies v. Energy Transfer LP Ã¢Â€Â“ Claim for termination fee relating to failed public merger

Energy company in cross-border tax indemnification dispute

Manufacturer in state tax indemnification dispute

Federal Cases\n

Partnership proceeding in Tax Court involving challenges to restructurings and a corresponding Section 743(b) adjustment

Partnership proceeding in IRS Appeals involving challenge to debt financed distributions

Series of related partnership proceedings in Tax Court involving challenge to the sourcing and characterization of fund management and asset advisory fees

Proceeding in IRS Appeals involving a real estate investment trust in a dispute regarding the economic substance of recapitalization of a foreign subsidiary

Partnership proceeding in IRS Appeals involving procedural and valuation issues for solar project

Proceeding in IRS Appeals involving an offshore drilling contractor in a transfer pricing dispute regarding transfer of intangibles

Proceeding in IRS Appeals involving an oilfield services provider in a research and experimentation credit dispute

Partnership proceeding in Tax Court involving economic substance and TEFRA procedural issues

Proceeding in IRS Appeals involving a corporation in a valuation dispute regarding Alaskan onshore and offshore oil and gas properties

Proceeding in IRS Appeals involving a manufacturer in a cost sharing dispute relating to the amount of, and methodology for determining, the buy-in payment for intangibles transferred to foreign affiliates

Proceeding in IRS Appeals involving a manufacturer in a transfer pricing dispute regarding royalty paid by a foreign affiliate for use of U.S. intangibles

Partnership proceeding in Tax Court involving TEFRA procedural issues

Proceeding in bankruptcy court involving offshore trust structures

Transactional Tax\n

Viking Global Investors as a lead investor in the $15 billion business combination of Ginkgo Bioworks and Soaring Eagle Acquisition Corp., a SPAC

Underwriters to Sunnova Energy International Inc., a residential solar and energy storage service provider, in its $168 million initial public offering of common stock

Underwriters to Sunnova Energy International Inc. in its $115 million public offering of common stock by selling stockholders

Seadrill Partners LLC in its $221 million initial public offering of common units

Seadrill Partners LLC in a $380 million secondary equity offering; awarded the Marine Money Offshore Deal of the Year

KNOT Offshore Partners LP in its $180 million initial public offering of common units

Underwriters in the $350 million IPO of Transocean Partners LLC

 <button>More</button>
Prior Experience
 \n                Partner, Vinson & Elkins LLP\n

More

Thought Leadership

Publications

Quoted, Ã¢Â€ÂœBiden Plan Puts Fossil Fuel Tax Breaks on Chopping Block,Ã¢Â€Â� Tax Notes, June 1, 2021

Co-author, Ã¢Â€ÂœThe New Era of Partnerships As Taxpayers,Ã¢Â€Â� American Investment Council, September 28, 2017

Co-author, Ã¢Â€ÂœThe Uncertain World of Uncertain Tax Position Disclosures and Privilege,Ã¢Â€Â� Bloomberg BNA Daily Tax Report, March 23, 2012

Speaking Engagements

Speaker, Ã¢Â€ÂœIRS Update and New Enforcement Developments,Ã¢Â€Â� Tax Executives Institute Ã¢Â€Â“ Houston Chapter Tax School, February 28, 2022

Co-speaker, Ã¢Â€ÂœRWI and Other Transactional Insurances: M&A Risk Allocation Opportunities,Ã¢Â€Â� UT Law 17th Annual Mergers & Acquisitions Institute, October 7, 2021

Speaker, Ã¢Â€ÂœTax Controversy Trends in Alternative Energy Transactions,Ã¢Â€Â� Tax Executives Institute Ã¢Â€Â“ Houston Chapter Tax School, May 5, 2020

Speaker, Ã¢Â€ÂœCurrent Trends in Tax Controversy,Ã¢Â€Â� Tax Executives Institute Ã¢Â€Â“ Houston Chapter Tax School, February 4, 2020

Co-Speaker, Ã¢Â€ÂœLooming Regulatory Challenges in Light of Tax Reform,Ã¢Â€Â� Tax Executives Institute Ã¢Â€Â“ Houston Chapter monthly meeting, March 28, 2019

Speaker, Ã¢Â€ÂœManaging Information Requests in an IRS Audit,Ã¢Â€Â� 34th Annual Texas Federal Tax Institute, June 6, 2018

Ã¢Â€ÂœMigration of Intangibles in a Low-Value Environment,Ã¢Â€Â� Tax Executives Institute Ã¢Â€Â“ Houston Chapter Tax School, Houston, Texas, February 24, 2017

Ã¢Â€ÂœMerger Agreements Ã¢Â€Â“ Closing Conditions and Efforts Clauses in Uncertain Times,Ã¢Â€Â� Tax Executives Institute Ã¢Â€Â“ Houston Chapter Tax School, Houston, Texas, February 24, 2017

Ã¢Â€ÂœInversions: Are they still viable planning opportunities?,Ã¢Â€Â� International Roundtable, Tax Executives Institute Ã¢Â€Â“ Houston Chapter, Houston Texas, April 14, 2016

Speaker, Ã¢Â€Âœ13th Biennial Parker C. Fielder Oil and Gas Tax Conference,Ã¢Â€Â� Houston, Texas, November 19, 2015

Ã¢Â€ÂœInternational Tax Issues in Intellectual Property Transactions,Ã¢Â€Â� American Intellectual Property Law Association Annual Meeting, Washington, D.C., October 24, 2013
 <button>More</button>
Recognition

The Best Lawyers in AmericaÃ‚Â® for Tax Law, 2024Ã¢Â€Â“2026

Chambers USA, Tax Litigation (Texas), 2025

The Legal 500 United States, Tax: U.S. Taxes: Contentious, 2016, 2018Ã¢Â€Â“2025

Super Lawyers (Thomson Reuters), Texas Rising Stars list, 2007

Memberships & Affiliations

Member, Houston Bar Association, Tax Section

Member, American Bar Association, Section of Taxation

Credentials

\n\t\tAdmissions & Qualifications\n\t

Texas

\n\t\tEducation\n\t

University of Texas at Austin School of LawJ.D.with High Honors2002
Chancellor

Associate Editor, Texas Law Review

University of Texas at AustinB.B.A., Computer Engineering Route to Business and Honors Businesswith Highest Honors1992

<button>\n                        News &
 Insights\n                        </button> News &
 Insights

<time>20 May 2025</time> Award Lawdragon Recognizes 20 Kirkland Attorneys as Leaders in Global Tax

<time>20 September 2024</time> Kirkland Alert Treasury and IRS Issue Proposed Regulations on Corporate Alternative Minimum Tax

<time>12 September 2023</time> Kirkland Alert IRS to Use AI to Select Partnerships for Audit by Month-End

<time>03 October 2022</time> Press Release Kirkland Adds Leading Tax Attorney David Cole in Houston

 <button>More</button>

 David C. Cole, P.C. david.cole@kirkland.com  <button>\n                    Overview\n                </button> <button>\n                    Experience\n                </button> <button>\n                    More\n                </button> <button>\n                    News & Insights\n                </button>","instructions":["'first_name' => 'Extract only the attorney\\'s first name.',\r\n'middle_name' => 'Extract only the attorney\\'s middle name or middle initial, as it is presented. If not found, return an empty string.',\r\n'surname' => 'Extract the attorney\u2019s last name or family name',\r\n'email' => 'Extract a valid email address for the profiled attorney. If not found, return an empty string.',\r\n'title' => 'Extract the profiled attorney\\'s job title. Ensure it is properly capitalized.The attorney can have multiple titles, in which case list them all as an array. If no title is found, return an empty array.',\r\n'location' => 'Extract the office name or city name in which this attorney works, as it is listed. The attorney may work out of two offices, in which case both should be listed. List them as an array.',\r\n'direct_phone_no_1' => 'Extract the direct office phone number listed for this attorney. If multiple phone numbers are listed, select the one that is their direct line, not the main or central office number, nor a fax number. If the attorney works out of two offices and has a direct line for each office, list the first here. If a direct line is unavailable, but a main or central office number is listed with an extension, list that number followed by EXT and the extension number',\r\n'direct_phone_no_2' => 'Extract the second direct office phone number listed for this attorney, if it exists. If multiple direct phone numbers are listed because the attorney works out of two office, select the second number \u2013 not the one listed in the prior item. Select only a number that is the attorney\u2019s direct line, not the main or central office number, nor a fax number.',\r\n'image_url' => 'Extract the URL for the attorney\u2019s image file',\r\n'linkedIn' => 'Extract the URL for the attorney\u2019s LinkedIn profile, if it is listed. If not found, return an empty string.',\r\n'narrative_description' => 'Extract the section providing a narrative overview the attorney\u2019s biography and experience. a clean description here. Do not paraphrase, summarize, or otherwise eliminate any of the information. If representative matters and experience, insights, presentations, awards, or other recognitions are listed, please add those as well, and you can bullet point that info if helpful',\r\n'representative_matters' => 'Extract ALL representative matters (such as litigation cases, verdicts or deals) that are listed, in both specified lists of representative matters and work highlights as well as in the biographical text. List them as an array. If not found, return an empty string.',\r\n'news' => 'Extract news items ABOUT this attorney (not authored by them): e.g., firm/industry press releases, announcements, awards, rankings, deal/case results naming them, media coverage quoting or profiling them. List each item as \"Title (URL)\". If a \u201cNews\u201d section mixes authored content, include ONLY items that are clearly about the attorney or the firm, not implied to be authored by the attorney. Add base domain to relative links. Return an empty array [] if none.',\r\n'practice_areas' => 'Extract all the practice areas (aka departments, specialties, capabilities, services areas, areas of focus, etc.), if any, that are listed as ones that this attorney specializes in. Return them as an array. If not found, return an empty string.',\r\n'law_school' => 'Extract the law school attorney attended. This is for their primary law degree, usually a JD, LLB, or, in the absence of those, the earliest LLM listed or the institution where they received an undergraduate law degree. If not found, return an empty string.',\r\n'law_school_graduation_year' => 'Extract the year in which the attorney received their degree from the law school above (what year did they graduate?) If not found, return an empty string.',\r\n'law_school_honors' => 'Extract any law school honors listed for this attorney. This may be included in the education section that lists their law degree or in their narrative bio. These may include: latin honors (cum laude, summa cum laude, magna cum laude); school specific honors (e.g. James Kent Scholars at Columbia Law); regular honors designations (e.g. Dean\u2019s List, High Honors, etc.); Order of the Coif; course prizes (such as book awards, CALI Awards, American Jurisprudence Awards, or course awards); membership in phi kappa phi; scholarships and fellowships; moot court, trial advocacy, best oralist, or writing honors; pro bono or service distinctions; commencement prizes and medals; or other types of academic law school honors (but list them specifically - do not list them as \"other honors\". Return this entire extracted list of specific honors as an array. If no honors are found, return an empty array.',   \r\n'law_journals' =>' Extract any law reviews or law journals listed for the attorney's time in law school. Also list if the attorney had any titles in such law reviews or journals, like Articles Editor for example. Return this entire extracted list of law reviews and journals, and associated titles, as an array. If no law reviews or journals are found, return an empty array.'\r\n'undergraduate_school' => 'Extract the attorney\\'s undergraduate degree-granting school, college, university, or institution. If their undergraduate degree was an LLB listed for their law school above, return an empty string. If no undergraduate schools are found, return an empty string.',\r\n'undergraduate_school_graduation_year' => 'Extract the year in which attorney received their undergraduate degree from the undergraduate school above. If not found, return an empty string.',\r\n'undergraduate_specialty' => 'Extract the specialties or majors that are listed for the undergraduate degree (e.g. economics, computer science, etc.) This does not include degree type, like B.S., Bachelor of Arts or Science degree, etc. List the specialties or majors as an array. If not found, return an empty string.',\r\n'PhD_school' => 'If this attorney has a PhD, Extract the educational institution from which they received it. If not found, return an empty string.',\r\n'PhD_subject' => 'If this attorney has a PhD, list the educational institution from which they received it. If not found, return an empty string.',\r\n'Masters_degree_school' => 'If this attorney has a masters degree, extract the educational institution from which they received it. But do not list schools from which the attorney received an LL.M. degree or a masters in law. If no masters degree schools are found, return an empty string. ',\r\n'Masters_degree_subject' => 'If the attorney has a masters degree, extract the subject or area of study of the masters. The subject area may be in the degree itself, such as an M.Div, which is a masters in Divinity. But do not include subjects for LL.M. degrees or masters in law degrees. DO NOT include honors or latin honors (e.g. cum laude, summa cum laude) in your answer. List subjects as array. If no masters degree subjects are found, return an empty string.',\r\n'MBA_School' => 'If the attorney has a Masters in Business Administration, extract the name of the business school from which they received it. If not found, return an empty string.',\r\n'MD_school' => 'If the attorney has an MD (Doctor of Medicine) or DO (Doctor of Osteopathy) degree, extract the name of the medical school from which they received it. If not found, return an empty string.',\r\n'llm_in_tax_law_school' =>  'If the attorney has an masters in laws (LLM) degree, specializing in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'Other_LLM_school' => 'If the attorney has an masters in laws (LLM) degree, but not one that specializes in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'bar_and_court_admissions' => 'Extract EVERY explicit admission to practice (bar + court/agency) anywhere in the page. Include bar jurisdictions (states/provinces/territories/countries) and court/agency admissions (e.g., U.S. Supreme Court, Courts of Appeals with circuit, District/Bankruptcy/Tax/Federal Claims courts with district, USPTO, tribal/military/foreign courts). For UK attorneys, specify whether they are a solicitor, barrister, advocate, or any combination if available; for Canada, specify the province or territory; for Australia, specify the state or territory and whether they are admitted as a solicitor or barrister. Pull items under headings like \u201cAdmissions,\u201d \u201cBar Admissions,\u201d \u201cCourt Admissions,\u201d or similar, and treat each
 or clearly separated entry as one item. Do not infer from memberships/education. Exclude governments as parties, and strip years and dates. Output a deduplicated array of exact admission strings; if none, return []. ',\r\n'Clerkships' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, DO NOT include it in your answer. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Clerkships_with_judge' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, include it in parentheses after the court name, and if no judge is named, return only the court. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that lack judge names or that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Memberships' => 'Extract any organizations the attorney a member of. List them as an array. If no memberships or organizations are listed, return an empty string.',\r\n'clients' => 'Extract the attorney\\'s clients as mentioned or listed in the source code. List all the clients as an array. Only list named clients \u2013 not general descriptions of clients or their types. Pull from all sources in the code - explicit lists of clients, the narrative biography, listed representative matters, or in news articles listed for this attorney, or the titles thereof. The news article titles may not list the attorney specifically, but instead it may list their firm or team as representing the client. If such news articles are for deals that this attorney worked on, include the clients in this list. If pulling clients from a list of representative matters or the titles of news articles, be sure to only include those clients represented by the attorney, their group or firm, and not adverse or opposing parties, or parties on the other side of a deal or transaction, that may also be listed. For example, if the representative matter or news article's title mentions a lending transaction with both the lender and borrower, and the attorney or their team or firm represented the lender, do not list the borrower. If a case is listed, and one party is the government, you can assume the attorney represented the other named party and list that as a client. If the client's identity is unclear from the headline of the news article, just don't include it. Output a deduplicated array of exact NAMES; omit unnamed parties and never guess. If no clients are listed and named anywhere in the source code, return an empty string.',\r\n'industries' => 'Extract ONLY industries/industry sectors or client-type categories explicitly named in the source (especially under headings like \u201cIndustries,\u201d \u201cPractices & Industries,\u201d or in /industries/ links). Include items like \u201cSports,\u201d \u201cHealthcare & Life Sciences,\u201d \u201cTechnology,\u201d \u201cInfrastructure,\u201d \u201cPrivate Equity,\u201d etc. EXCLUDE practice areas, services, or deal/matter types (e.g., \u201cMergers & Acquisitions,\u201d \u201cPrivate Equity M&A,\u201d \u201cacquisitions,\u201d \u201cinvestments,\u201d \u201cdivestitures,\u201d \u201cjoint ventures,\u201d \u201cfinancing,\u201d \u201crestructurings\u201d). Return a deduplicated array of industry/client-type names as written. If none are explicitly named, return empty array.',\r\n'languages' => 'Extract the languages in which the attorney is fluent. List them as an array.',\r\n'Accolades' => 'Extract any accolades, awards, or other special recognitions this attorney has received, such as rankings in Chambers guides (like Chambers & Partners, Chambers Gobal, or Chambers Asia-Pacific), the Legal500 list, and SuperLawyers, among others. The accolades should be specific to this attorney or their work, not generalized to their practice or their firm. List these accolades as an array. If no accolades are listed, return an empty string.',\r\n'pro_bono_activities' => 'Extract the attorney's pro bono, community service, and volunteer activities, as well as any non-profit, ngo, community service organizations the attorney may be involved with. List them as an array',\r\n'thought_leadership' => 'Extract ALL professional thought leadership attributed to this attorney in their narrative bio and in all \"Insights,\" \"Publications,\" \"Events,\" and similar sections: all items with their authorship/co-authorship/speaking/hosting credit/(byline \u201cauthor,\u201d \"co-author,\" \u201cpresenter,\u201d \u201cspeaker,\u201d \u201cpanelist,\u201d \u201cwebinar,\u201d \u201cpodcast,\u201d \u201cblog,\u201d \u201carticle,\u201d \u201cpublication,\u201d \u201cchapter,\u201d \u201cCLE,\u201d etc.). Also include any items that do not include their byline or credit, but which are implied to be by the attorney (for example, by being listed in a specific section for \"Insights,\" \"Podcasts,\" \"Events,\" \"Media,\" \"Thought Leadership,\" \"Webinars, etc.). If a \u201cNews\u201d or \u201cInsights\u201d section mixes third party news ABOUT this attorney, include only items implied to the attorney as creator/presenter. List each as \"Title (URL)\" when a link is present, otherwise just the title. Add base domain to relative links. Return [] if none.'\r\n'adverse_parties' => 'Review all the source code, including the narrative bio and list of representative matters, and list EVERY identifiable party that is adverse to this attorney\u2019s clients: litigation opponents and transaction counterparties (buyer vs seller, lender vs borrower, landlord vs tenant, licensor vs licensee, insurer vs insured, issuer vs underwriter/investor, etc.). In M&A, if the attorney represented the buyer/acquirer, DO NOT list the acquired target as adverse (since it becomes the client); instead list only the selling side (seller, stockholders, founders, or divesting company). If the attorney represented the seller/target, list the buyer/acquirer. Use cues like \u201cto/with/from/against,\u201d \u201csale to/by,\u201d \u201cacquisition from/by,\u201d \u201cmerger with,\u201d \u201cfinanced by/loan to/from/credit facility with.\u201d In the attorney represented the owner or owning entity of a subsidiary/portfolio company (for example in the case of a restructuring or lending transaction), DO NOT list the subsidiary/portfolio company as adverse; Do not list governments/agencies/courts. Output a deduplicated array of exact names; omit unnamed parties and never guess.'\r\n 'affinity_groups' => 'Extract ALL affinity/identity-based organizations the attorney is affiliated with on the page, even if under generic headings like \u201cAssociations,\u201d \u201cMemberships,\u201d \u201cAffiliations,\u201d \u201cCommunities,\u201d or \u201cOrganizations.\u201d Include any bar or professional association whose name signals an identity/affinity or civil-rights focus (e.g., words like Black/African-American/AAPI/Asian/South Asian/Pacific Islander/Hispanic/Latino/Native/Indigenous/LGBT/LGBTQ/Queer/Women/Gender/Disability/Veteran/Jewish/Muslim/Christian/Hindu/Sikh/Interfaith/Civil Rights/Minority/Diversity/Inclusion). Exclude purely general trade/professional groups without such identity focus. Return a deduplicated array of exact organization names; if none, return empty array.'"]}