Zackary Pullin

ZACKARY PULLIN focuses his practice on federal income tax matters, with extensive experience advising clients on mergers and acquisitions, private equity fund formations, restructurings, debt and equity offerings, and IPOs. He devotes a significant portion of his practice to the energy industry, counseling clients on oil, gas and mineral matters including joint development arrangements, depletion issues, taxable sale or lease transactions, and volumetric production payment transactions. His clients include prominent private equity funds, oil and gas companies, and publicly traded partnerships and corporations, and he has deep experience structuring taxable and tax-free dispositions in the upstream and midstream energy space.

“Zackary has great client management skills and produces a strong work product.”
Chambers USA 2026

• Orion Resource Partners, the majority owner of Sweetwater Royalties, in the combination of Sweetwater with Uranium Royalty Corporation in a transaction valuing Sweetwater at approximately US$1.9 billion and combining the businesses under a new NASDAQ-listed parent company.
• Ares Management Corporation in its US$1.1 billion acquisition of Meade Pipeline Co LLC.
• Conn's Inc. and its ten debtor affiliates, an iconic American appliance and furniture retailer throughout 16 states, in its Chapter 11 proceedings, SDTX, with Debtors' Chapter 11 Plan supported by all major creditors and fully effective Q3 2025.
• GIC in connection with its commitment to NextDecade Corporation's (NASDAQ: NEXT) Phase 1, US$18.4 billion LNG project, winner of Project Finance International's "Deal of the Year" award, 2024.
• Ensign Natural Resources LLC in the sale of its Eagle Ford Shale oil and gas interests to Marathon Oil Company (NYSE: MRO) for US$3 billion, including approximately 130,000 owned-and-operated gross acres and 700+ wells in South Texas.
• JERA Americas Inc. in the US$2.5 billion purchase of a 25.7% equity ownership interest in Freeport LNG Development, L.P., which owns and operates an LNG export facility on Quintana Island, near Freeport, TX.
• Pearl Energy Investments in its initial capital commitment to Voyager Midstream Holdings, a newly formed independent midstream company headquartered in Houston and Midland, Texas.
• Tailwater Capital LLC in its acquisition by a Tailwater-led consortium of Verdad Resources Holdings LLC, an independent oil and gas exploration and development company with assets in Colorado and Wyoming.
• Kimmeridge Energy Management Company, LLC, in its joint venture with Desert Royalty Company, LLC to create Desert Peak Minerals, the largest Delaware Basin pure-play mineral and royalty company, with over 70,000 net royalty acres across eight counties in west Texas and southeast New Mexico.
• Singapore's sovereign wealth fund, GIC, in connection with its joint acquisition with the Blackstone Group of a controlling stake in midstream energy company Tallgrass Energy LP for US$3.3 billion.
• I Squared Capital in the formation of a leading Delaware Basin midstream partnership with Blackstone Energy Partners and EagleClaw Midstream and the concurrent acquisition of Caprock Midstream and Pinnacle Midstream by EagleClaw, recognized as the 2019 "Energy, Power & Utilities Deal of the Year" by The Deal's Middle Market Awards.
• Blackstone Energy Partners and Sanchez Energy Corporation in their 50/50 partnership and related financing to acquire Anadarko Petroleum Corporation's working interest in approximately 318,000 gross operated acres in the Western Eagle Ford for approximately US$2.3 billion.