![]() ![]() Education Marquette University, BSc, 2017 University of Houston Law Center, JD, 2021 University of Calgary, JD, 2021 Bar Admissions Alberta, 2022 Based in Calgary, Spencer Brown brings a client-centered approach to his tax law practice, combining technical experience, a distinctive educational background, and legal acumen. Overview Spencer practices in all areas of income tax law with a focus on corporate tax planning for both domestic and international tax matters. He advises on corporate reorganizations, mergers and acquisitions, cross-border investment and financing, and private equity. Spencer also advises charities and not-for-profit organizations on structuring their affairs. Spencer has completed the Chartered Professional Accountants' In-Depth Tax Program. Spencer earned law degrees from both the University of Houston Law Center and the University of Calgary. During law school, Spencer was the Editor-in-Chief of the Alberta Law Review and an editor of the Houston Business and Tax Law Journal. He also achieved the highest score in several courses, including International Tax Law and Oil & Gas Tax. Before law school, Spencer attended Marquette University as a Burke Scholar and earned his undergraduate degree with majors in accounting, information systems, and operations and supply chain management. He was awarded the Louis L. Meldman Award for his success in the accounting program. Spencer's practice combines a breadth of practical experience. Prior to law school, Spencer worked in the tax group of a Big Four accounting firm. His legal career began as a law clerk at a boutique corporate governance and compliance firm in Texas. Spencer then summered at a national U.S. law firm in its corporate transactional group before summering and articling with Bennett Jones. Outside of the firm, Spencer is dedicated to community service. He is particularly interested in volunteering with organizations focused on education, poverty alleviation, and civil rights and social action. Experience • Kohlberg Kravis Roberts & Co. in its agreement to acquire a 50% interest in a 1.4 GW solar portfolio in North America from TotalEnergies, with an aggregate enterprise value of US$1.25 billion • Kohlberg Kravis Roberts & Co., in connection with its C$1.19-billion acquisition of an indirect minority equity interest in the Labrador-Island Link from Emera Inc. |