Andrew Botts

972 759 1389 ext. 259
469 375 3240 (FAX)

abotts@higierallen.com

2711 North Haskell Ave
Suite 2400
Dallas, Texas 75204
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Andrew Botts Associate

Andrew Botts brings a practical approach to helping his clients create and protect value — and what it takes to help his clients succeed.

He focuses his practice on domestic and cross-border business transactions, including real estate, mergers, acquisitions, buyouts, debt and equity restructurings, private investment fund formation, private equity, and venture capital, with emphasis on the finance, tax, and structuring aspects.

Mr. Botts has an active practice involving all aspects of real estate. He represents a wide variety of institutional owners, U.S. and international investors, developers, managers, banks, real estate investment trusts (REITs), private equity funds, and major corporations. In the area of leasing, he represents both landlords and tenants in various leases, including office, retail, industrial, build-to-suit leases, leveraged leases, and multifamily leases on a nationwide basis. For multifamily clients, Mr. Botts evaluates and revises leases, rental criteria, and company policies, among other matters, to assist clients in remaining compliant.

His tax practice concentrates on U.S. domestic and cross-border tax issues for real estate and REIT taxation, M&A, private investment funds, corporate and partnership taxation, and general tax planning for preservation and utilization of tax attributes.

Andrew is passionate about helping clients achieve their business goals.

Representative Experience

  • Represented an international REIT in a joint venture for a $78 million leveraged acquisition
  • Represented a publicly traded financial corporation in a $35 million loan to a private equity investment firm for a leveraged recapitalization
  • Represented a private equity sponsor with a $3 million tax-free recapitalization for growth in connection with an acquisition by the borrower
  • Represented a bank in a $50 million syndicated multiple tranche credit facility secured by multistate real property
  • Represented a private equity sponsor regarding a $90 million mixed-use development, including obtaining $25 million in tax incentives
  • Represented a private equity fund with $200 million of capital commitments in connection with acquisitions, financing, and managing its portfolio investments in the U.S. and internationally

Practice Areas

  • Real estate
  • Corporate
  • Private equity
  • Tax
  • Mergers and aquisitions
  • Banking and finance
  • Multi-family housing

Education

  • Southern Methodist University Dedman School of Law
    Master of Laws (LL.M.) Taxation, cum laude, 2013
  • Saint Thomas University School of Law, J.D., 2012
    Honors: Phi Delta Phi
  • Louisiana State University, B.S., 2006
    Honors: Phi Sigma Pi

Bar Admissions

  • Texas, 2012
  • United States Tax Court

Publications, Articles and Presentations

  • M&A Market Trends, Valuation Multiples, and Considerations by Private Equity Investors
  • Other People's Money: Lender's Requirements in Multiple Tranche Texan Deeds of Trust
  • New ILSA Condominium Unit Exemption: Techniques for REITs and Private Equity Investment Funds

Legal Associations, Professional Affiliations, And Community Leadership

  • State Bar of Texas
    Sections: Business, Bankruptcy, Real Estate, and Tax
  • American Bar Association
    Committees: Partnerships & LLCs, Private Equity & Venture Capital, International Investment in Real Estate, Mergers & Acquisitions, Real Estate Investment Trusts, Tax-Exempt Financing, Commercial Finance, Corporate Tax, Foreign Activities of U.S. Taxpayers, Transfer Pricing, and U.S. Activities of Foreigners and Tax Treaties
  • Dallas Bar Association
    Sections: Tax, Securities, Mergers & Acquisitions, and Real Property; Headnotes Publications Committee
  • Association for Corporate Growth
  • American Investment Council
  • NAIOP
  • The Real Estate Council
  • Fund-Raising: St. Jude Children's Research Hospital American Cancer Society