Holland & Hart LLP

Holland & Hart represents publicly traded partnerships, also known as master limited partnerships (MLPs), and their sponsors, in connection with a wide variety of transactions. In representing MLPs, our securities, tax, and finance lawyers bring to bear significant knowledge and experience with the following:

• Initial public offerings by MLPs and their general partners
• Secondary offerings of equity and debt securities
• At-the-market (ATM) offerings
• SEC disclosure and accounting issues applicable generally, and specifically, to MLPs
• Conflicts committees
• Partnership governance and fiduciary duty issues
• Structuring techniques of MLPs
• Structuring and tax issues arising from MLP formation, business combinations, dropdowns, joint ventures, and restructurings
• Tax planning for significant MLP transactions and capital market transactions
• Satisfaction of the MLP "qualifying income" requirement; tax shield; and ongoing operational, planning, and other tax matters
• Accounting issues common to MLPs
• Employee benefit plan structuring and compensation issues for MLPs
• MLP credit agreements

Holland & Hart's MLP practice includes lawyers with substantial tax, capital markets, finance, partnership, and mergers and acquisition experience. These lawyers work with their colleagues in our energy, environmental, regulatory practices, and employee benefits practices to provide clients thoughtful advice on all MLP-related matters.

Holland & Hart is also a member of the National Association of Publicly Traded Partnerships (NAPTP).

Holland & Hart's Statement of Commitment to Diversity
We are proud of our tradition of fostering and maintaining a work environment in which the diversity of each individual is valued and celebrated. We believe that the contributions of each individual are essential to our continued growth and to our ultimate goal of providing excellent quality legal services to our clients, with greater creativity and innovation. We are committed to taking full advantage of the rich backgrounds and abilities of our people and to promoting a greater diversity whenever and wherever possible.

Diversity Pledge
Holland & Hart is committed to promoting diversity by:

• Making every possible effort to recruit, hire, retain, and promote diverse persons at all levels of employment.
• Promoting greater sensitivity to the value of racial, ethnic and other forms of diversity, through diversity and sensitivity coaching or training for law firm members.
• Inviting to partnership diverse attorneys who meet the requisite criteria.

Diversity Initiatives
The following are additional examples of our commitment and efforts toward supporting and achieving diversity:

• We make a conscious effort to ensure that women and diverse attorneys are included as voting members of our committees of importance within the firm.
• We work closely with law school deans and placement directors in an effort to identify women and diverse law students who are interested in working at Holland & Hart.
• Holland & Hart offers medical and other benefits to partners of gay and lesbian employees on the same terms as it does to spouses of employees.
• We created an Indian Law Practice Group and actively recruited Native American law students and lateral hires.
• Each year we contribute to such scholarship funds as the Colorado Native American Indian Scholarship Fund, the Sam Cary Scholarship Endowment Fund, the Colorado Asian American Bar Scholarship Fund, the Colorado Hispanic Bar Scholarship Fund, and the Colorado Women's Bar Association Scholarship Fund.
• In partnership with the University of Idaho School of Law, we sponsor a "Law by Day, Jazz by Night" each year for undergraduate minority students who have an interest in law.
• We took a leadership role in organizing and supporting the Colorado Pledge Group's Minority First Year Law Student Summer Clerk Program. Through this program, law firms agreed to add at least one diverse first year law student to their summer clerk program.
• We were involved in the creation of the Cross-Professional Business Networking Group, where diverse attorneys in our community can meet and network with non-attorney professionals of color. We view this as a way to help diverse attorneys increase their business development possibilities.

For more information regarding Holland & Hart's commitment to diversity, please contact Peter Houtsma at (303) 295-8259.