Stephen D. Good

Partner

Stephen D. Good

Partner

As a strategic corporate tax attorney, Steve Good is a trusted advisor for companies pursuing transactions that need to be structured in a tax efficient manner, both for the company and for its shareholders/investors. He is a partner in the firm’s Taxation, Transactions, and Corporate Practices, working with business owners, private equity investors, hedge funds, and company executives, as well as in-house corporate and tax counsel.

Steve is well known for having a big picture view as well as technical tax knowledge, and his years of deal experience enable him to add value to a tax strategy discussion from the first hour. Due to the business focus of his tax practice, and his 15 years as managing partner then CEO of the Gardere law firm (which combined with Foley in 2018), Steve understands what it takes to run a successful business and how to solve problems. Coupled with his financial and corporate tax background, Steve provides clients with practical legal advice that efficiently addresses their business needs.

Steve currently serves on the board of The Cooper Institute, a world-recognized medical research institute. He also served for six years on the Executive Committee of the Dallas Regional Chamber, where he chaired the Public Policy Advisory Counsel. In that role, he and the committee identified and addressed the policy issues that are most important to the North Texas economy, such as infrastructure developments, water, and transportation. As a result of that experience, Steve understands that for many clients, these big picture policy issues influence future company decisions and, at times, are as important as their individual legal issues.

Representative Experience

  • Represent private equity fund regarding tax issues in connection with its portfolio acquisitions which have ranged in size from US$20m to US$260m.
  • Represent insurance brokerage holding company regarding tax issues in connection with its corporate organizational and tax structuring issues.
  • Represented nVent Electric plc, an open-end investment fund, regarding tax issues in connection with its US$1bn acquisition of ECM Investors, LLC.
  • Represented hospitality industry technology company regarding tax issues in connection with restructuring company ownership structure following several rounds of investment.
  • Represented seller regarding tax issues in connection with sale of equity interests in limited liability company engaged in servicing electronic equipment for the automobile industry for approximately US$20m.
  • Represented seller regarding tax issues in connection with sale of majority interest in assets of S corporation engaged in the business of last mile delivery services for approximately US$40m.
  • Represented a private investor regarding tax issues in connection with the conversion of a junior mezzanine loan to 100% equity ownership and the restructure of the management and branding arrangements and senior debt facilities for a luxury boutique hotel.
  • Represented majority owners regarding tax issues in connection with restructuring ownership of limited liability company to allow for management equity.
  • Represented Airway Holdings, LLC, regarding tax issues in connections with its sale of Airway Services LLC, a green energy technology company and one of the top U.S. independent service providers for both leading OEMs and asset owners, to Takkion TP&L Holdings LLC, a premier multimodal logistics and operations and maintenance services provider for the energy transition.
  • Represented minority owner regarding tax issues in connection with buyout of other minority owners and increasing equity investment in real estate financing company valued at approximately US$285m.
  • Represented seller regarding tax issues in connection with sale of assets of S corporation engaged in the business of providing medical affairs solutions for biotechnology companies for approximately US$30m.
  • Represented buyer regarding tax issues in connection with purchase of assets of three S corporation subsidiaries engaged in specialty manufacturing for approximately US$55m.
  • Represented sellers regarding tax issues in connection with sale of hospitality industry technology company for approximately US$60m.
  • Represented seller regarding tax issues in connection with sale by public company of specialty manufacturing subsidiary for approximately US$110m.
  • Represented holding company regarding tax issues in connection with sale of stock of general liability insurance subsidiary for approximately US$300m.
  • Represented sellers regarding tax issues in connection with sale of assets of automobile industry servicing business for approximately US$64m.

Awards and Recognitions

  • Selected by his peers for inclusion in The Best Lawyers in America© in the field of Tax Law (2012-2024)
  • Recognized, Texas Super Lawyers, a Thomson Reuters business, as published in Texas Super Lawyers Magazine
    • Tax (2003, 2007, 2011, 2012)
  • Recognized, AV Preeminent® 5.0 out of 5 Peer Review Rated, Martindale-Hubbell® Peer Review Ratings™ system

Affiliations

  • Member, State Bar of Texas
  • Member, Arkansas Bar Association
  • Member, New York State Bar Association
  • Member, Dallas Bar Association

Community Involvement

  • Member, The Cooper Institute Board of Trustees
  • Former Member, Executive Committee, Dallas Regional Chamber
    • Former Chair, Public Policy Advisory Counsel
    • Former Chair, Economic Policy Committee
  • Former Member, Dallas Citizens Council
  • Former Board Member, Dallas Symphony Association
17 January 2024 Deals and Wins

Foley Represents Barnes Group in Sale of Associated Spring™ and Hänggi™ Businesses

Foley & Lardner LLP served as legal advisor to Barnes Group Inc., a global provider of highly engineered products, differentiated industrial technologies, and innovative solutions, in its entering into a definitive agreement to sell its Associated Spring™ and Hänggi™ businesses to One Equity Partners.
10 November 2023 Deals and Wins

Foley Advises Source Logistics in Acquisition by Palladium Equity

Foley & Lardner LLP served as legal advisor to Source Logistics, a provider of value-added warehousing, distribution, and fulfillment third-party logistics services to the consumer goods sector with a focus on Hispanic food and beverage brands, as private equity firm Palladium Equity Partners acquired a majority stake in the company.
17 August 2023 Honors and Awards

Foley Attorneys Recognized in 2024 Best Lawyers in America

Foley & Lardner LLP proudly announced today that 236 of the firm’s attorneys across 20 U.S. offices have received recognition in the 2024 edition of The Best Lawyers in America©.
02 May 2023 Deals and Wins

Foley Represents NEXUS Luxury in New Partnership to Develop Private Residential Club Community in South Florida

Foley & Lardner LLP served as legal adviser to NEXUS Luxury Collection, the international hospitality real estate and asset management company, in its new partnership to develop and manage The Wellington, a new 600-acre luxury residential club in Wellington, FL, designed to celebrate the best of South Florida.
06 April 2023 Deals and Wins

Foley Represents nVent in Agreement to Acquire ECM Industries

Foley & Lardner LLP represented nVent Electric plc, a global leader in electrical connection and protection solutions, in its agreement to acquire ECM Investors, LLC, the parent of ECM Industries, LLC, for a purchase price of $1.1 billion, subject to customary adjustments.
31 October 2022 Deals and Wins

Foley Represents Snap One in Acquisition of Parasol

Foley & Lardner LLP represented Snap One, a provider of smart living products, services, and software to professional integrators, in its acquisition of Parasol, a powerful 24/7 remote support service based on OvrC.