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Sam Kamyans


Washington, D.C.

Image of Sam Kamyans
Sam Kamyans


Washington, D.C.

Sam is a partner in the global Projects, Energy, Natural Resources and Infrastructure practice, based in our Washington, D.C. office. He is well regarded for his expertise in partnership tax structuring and negotiating key tax deal points in a wide array of transactions focused on financing renewable energy infrastructure, and brings unique expertise in carbon capture transactions. In addition, he has significant experience negotiating and advising domestic and international taxpayers in mergers and acquisitions focusing on implementing tax-efficient cross border deals.

Sam brings a solutions-oriented approach that helps clients across the energy, private equity and real estate industries structure and implement complex mergers and acquisitions, divestitures, equity extractions, internal restructurings and public and private offerings. His experience extends to a global clientele, including sovereign wealth funds, non-US pensions, and global private equity funds. In this capacity, he structures inbound investments using a mixture of debt and equity to achieve the commercial objectives of investors in a tax efficient manner. Sam’s expertise involves transactional planning utilizing partnerships and joint ventures, and exit planning.

Sam’s unparalleled experience includes having served at the Internal Revenue Service where he provided national guidance on partnership and energy related matters, being tax counsel to Sempra Energy, a Fortune 100 energy company, and being a partner at a prominent US energy-focused firm.

Sam is a recognized lawyer in The Legal 500 US, Energy: Renewable/Alternative Power (2020) and in The Legal 500 Latin America, Projects and Energy (2021).

News & insights

Sun reflecting off high rise windows

News: 14 JUNE 2021

Allen & Overy advises on a dividend recapitalization by SRS Distribution Inc.

A&O advised the lead arrangers and joint book-running managers in the $3.3 billion dividend recapitalization.

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Publications: 26 MAY 2021

Financing U.S. carbon capture projects - published in Project Finance International

This article, penned by partners Sam Kamyans, John Marciano and associate Sam Guthrie of Allen & Overy’s global Projects, Energy, Natural Resources and Infrastructure practice, provides a guide to…

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System of pipes

Publications: 21 MAY 2021

Carbon Capture, Use, and Sequestration (CCUS) Webinar

This webinar featured a case study approach to a CCUS project to identify the key commercial arrangements and risk pressure points that sponsors, tax equity and cash equity investors, and lenders…

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Central Park surrounded by buildings and New York city

Publications: 08 APRIL 2021

Biden’s infrastructure plan: big ideas, little detail (so far)

With his newly announced American Jobs Plan, the President has taken the first step toward fulfilling a key campaign promise: to spend more than $2 trillion over eight years to modernize America’s…

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Banking and Finance






Washington, D.C.

Allen & Overy LLP
1101 New York Avenue, NW
Washington, D.C.

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Admitted: Bar of the District of Columbia

Admitted: State Bar of California (Inactive)


LL.M., Taxation, with distinction, Georgetown University Law Center

J.D., Loyola Law School

B.S., University of California, Santa Barbara