Mike Bresson is a partner in the Houston office of Baker Botts and heads the firm's MLP tax practice. He concentrates on federal income tax matters, with a particular emphasis on publicly traded partnerships, private equity transactions and mergers & acquisitions. Mr. Bresson is nationally recognized for his experience in transactions involving MLPs. He represents publicly traded partnerships and their sponsors in connection with initial public offerings, secondary offerings, mergers, acquisitions, restructurings and ongoing tax planning. He also advises underwriters and investors in connection with offerings of equity and debt by publicly traded partnerships.