Ross P. Keogh

Capital Stack Wizard/Tax Economist

RKeogh@parsonsbehle.com

o 406.317.7220 | d 406.317.7241

Ross Keogh is a shareholder in the firm’s rapidly growing Missoula, Montana office. His practice focuses on helping clients create and manage tax-efficient business structures and capital syndication, particularly in the context of start-ups, real estate and the Opportunity Zone incentive.

Capabilities

  • Mining Water Rights
  • Natural Resources, Real Estate & Renewable Energy Taxation
  • Planning & Structuring
  • Renewables
  • Tax
  • Tax Controversies
  • Water
  • Real Estate
  • Aviation 

Biography

A member of Parsons’ energy, environmental and natural resources practice group, Ross Keogh combines his extensive pre-law experience in developing large-scale renewable energy projects, a master’s degree in economics, his deep legal experience in business and real estate transactions and tax with his passion for Montana’s outdoor and rural lifestyle to deliver a unique skillset to clients.

Tax, Securities and Business Structuring

As a leading expert on the 2017 Tax Act and the Opportunity Zones Tax Provision (section 1400Z-2), Ross provides advice to clients in tax planning and deal structuring around the creation, sale or purchase of businesses or real property. His experience as an economist and attorney enables him to directly and dynamically advise clients on the tax and business implications of transactions and to tax-efficiently structure their capital stack.

Energy, Water and Real Estate

In the Intermountain West, Ross is an expert in the areas of water rights, energy and real estate law. He represents some of Montana’s largest companies before the Montana Water Court and supports developers across the Pacific Northwest with complex real estate transactions and equity placements.

Experience

ASJ Ventures, LLC Acquisition

Counseled the client on the acquisition and $3 million financing of 250 units of a partially completed subdivision near Wye, Montana with significant upzoning potential.

111X Pacific, LLC – Acquisition and Financing

Represented the developer in the near-simultaneous $46M acquisition of three adjacent properties in the core of downtown Tacoma, Wash. in reliance on the opportunity zone incentive, and the associated syndication and financing for the development of a mixed-use integrated project.

Facilitated Deal to Install Largest Solar Array in Montana

Represented SAROC Energy, LLC in a first-of-its-kind deal in Montana with third-party financing between SAROC Energy and Missoula County to design and install a $450,000 solar array – the largest behind-the-meter array currently known in Montana. The deal provides SAROC Energy, LLC to benefit from tax advantages the county cannot while the county is enabled to install an energy-saving system without a major initial investment. Full press release.

Environmental, Social and Governance (ESG) Project

Assisted on an environmental, social and governance (ESG) project for the San Juan County Clean Energy Foundation LLC to establish a fund designed to contribute to the near communities.

Established Tax-Advantaged Trusts and Lease Agreements

Counsel to aircraft engine investors. Set up tax-advantaged holding trusts and leased engines to commercial air carriers.

Lead Counsel on the sale of a multi-state truck parts importer and wholesaler to TruckPro, LLC

Accomplishments

ACADEMIC ACCOMPLISHMENTS

University of Montana School of Law (Juris Doctorate, 2014, with Honors)

Honors: Jessup Moot Court Team, Member

Honors: Recipient of the Margery Hunter Brown Assistantship

Law Review: Public Lands and Resources Law Review, Editor

University of Montana, Master of Economics degree

Thesis: “Market Power and Regulatory Failures in the Montana Wholesale Electricity Market”

Vassar College, Bachelor of Arts degree


PROFESSIONAL ACCOMPLISHMENTS

Utah Court of Appeals (August 2017 – November 2018)

Utah Supreme Court (January 2019– January 2020)

Associations

PROFESSIONAL ASSOCIATIONS

David K. Watkiss-Sutherland II Inns of Court, Member (2019 – Present)

Credentials

LICENSED

Utah


EDUCATION

University of Miami Law School, J.D., 2016