Andrew Botts is a trusted advisor to clients navigating complex domestic and cross-border business transactions. He advises on joint ventures, mergers, acquisitions, buyouts, debt and equity restructurings, private equity, investment fund formation, and venture capital, with emphasis on the tax and structuring aspects. He helps clients structure deals in ways that are both tax-efficient and aligned with their business goals.
Andrew focuses his tax practice on U.S. domestic and cross-border tax issues involving real estate joint ventures, real estate investment funds, like-kind exchanges, syndicated tenant in common and Delaware statutory trust offerings, and Real Estate Investment Trust (REIT) taxation. He also counsels on corporate and partnership taxation, as well as strategies to preserve and maximize tax attributes.
Clients turn to Andrew for clear, practical advice that translates complicated tax matters into actionable solutions. He represents a wide range of U.S. and international investors, sponsors, REITs, developers, managers, banks, and major corporations—all of whom rely on his ability to combine technical expertise with a business-minded approach.
Advised and spearheaded complex transactions ranging in size from $1 million to more than $1 billion
Represented a private equity sponsor through a $160 million tax deferred 1031 like-kind exchange and syndicated Tenant in Common (TIC) private offering, restructuring four ownerships tiers across a multistate portfolio.
Represented a REIT with tax structuring and implementing its $1 billion equity up-front joint venture program to acquire real estate throughout the U.S.
Represented a REIT with its $800 million equity up-front platform joint venture for the acquisition of Swiss and other European real estate.
Represented a REIT with tax structuring and implementing its $500 million equity up-front programmatic joint venture to acquire a portfolio of real estate in the U.S. and Europe
Saint Thomas University School of Law, J.D.
Southern Methodist University Dedman School of Law, LL.M., cum laude
Louisiana State University, B.G.S.
The Best Lawyers in America: Ones to Watch®, Tax Law, 2024-2025
Lawyers of Distinction, Best of the Best, Tax Law, 2023
Texas Rising Star, Mergers and Acquisitions, Super Lawyers, 2022
State Bar of Texas, Member
American Bar Association, Member
Dallas Bar Association, Member,
Association for Corporate Growth, Member
American Investment Council, Member
NAIOP, Member
The Real Estate Council, Member