J.D., cum laude, University of Houston Law Center, 2006
B.S., summa cum laude, Legal Studies, University of Houston - Clear Lake, 2000
Mandy Diaz is a partner in the corporate practice group, primarily in the tax, mergers & acquisitions, and general corporate sections of Porter Hedges. Her versatile practice encompasses income taxation, transfer taxes, employee benefits, executive compensation and general corporate matters.
Mandy's practice includes general and business planning matters and all aspects of the formation and reorganization of corporations, limited liability companies, and partnerships.
Mandy was selected for inclusion in Texas Rising Stars in Tax from 2016-17 and Estate Planning & Probate from 2010-11. She is a member of the Order of the Barons.
- Advising private companies on general organizational planning matters, including taxation, governance, and restructuring issues
- Design and analysis of business structures aimed to maximize preservation of wealth and transfer of wealth to lower generations
- Choice of entity tax and business considerations in business start-ups, including the drafting and negotiation of limited liability company agreements and partnership agreements.
- Federal and Texas state tax (including franchise, margin, and sales taxes) planning and compliance matters in connection with a variety of business combinations and reorganizations
- Obtained favorable private letter ruling with regard to rescission transaction
- Advising private businesses with employment matters, purchasing other businesses, admitting key employees as owners, and succession planning
- Assisting taxpayers with state tax audits and other controversies with Texas taxing authorities
- Submission of employee benefit plans to the Internal Revenue Service for favorable tax qualification letters and voluntary correction programs
- Analysis and implementation of employee benefit plan terminations
- Representing clients in transactions, including analysis of employee benefits and executive compensation under ERISA and the Internal Revenue Code in connection with mergers, acquisitions, corporate restructurings, investments, and loans
- Advising clients with regard to transfer of business entities to lower generations in a tax efficient manner
Professional / Civic Affiliations
- American Bar Association, Member
- Houston Bar Association, Member of Tax and Estate Planning and Probate Sections
- State Bar of Texas, Member
- Houston Bar Association Tax Section, Chair