Daniel G. Easley, of counsel to the firm, is an AV rated lawyer with more than 29 years of legal experience, focusing his practice on general corporate matters and transactional tax matters related to domestic and international federal income taxation. A native of Victoria, Texas, he graduated from Texas Tech University in 1976 with a B.B.A. (with high honors).  Mr. Easley obtained his law degree from the University of Texas School of Law in 1979 (with high honors), where he was Vice Chancellor of his graduating class and a member of the Order of the Coif.  Mr. Easley also holds a Masters of Taxation Law (LLM) from New York University.  While in law school, he received the 1979 Vinson & Elkins Award to the Outstanding Student in the field of Oil and Gas Law and the Outstanding Student of Taxation award for 1978 and 1979.  Mr. Easley joined the firm of Andrews & Kurth in Houston as an associate upon graduation from law school, later relocated to San Antonio to join, as a shareholder, the firm of Cauthorn, Hale, Tobin and Hornberger, P.C in 1990, and in 1994 joined the firm of Jackson Walker L.L.P. in its San Antonio Office as a partner.  He relocated to the Dallas office of Jackson Walker L.L.P. in 1995 and returned to the San Antonio office in 2003, where he served as of counsel until his departure in 2007. Over his 28 years of legal practice, Mr. Easley has developed extensive taxation experience encompassing acquisitions, mergers, reorganizations, spin-offs, recapitalizations, leveraged buyouts, partnerships, structured financings, corporate and project financings, oil and gas transactions, real estate transactions, venture capital, hedge and leveraged buyout funds, ruling requests and tax controversies. In addition to being of counsel to King & Sommer, LLP, Mr. Easley is a principal in the San Antonio investment banking firm of Ehrenberg Chesler Investment Bankers (which is not affiliated with King & Sommer, LLP), which he also joined in 2007 and for whom he provides investment banking services.

Representative Transactions:  Representation of various companies in connection with multi-state tax planning and organizational restructurings. Representation of general partners in connection with various acquisition, disposition and funding transactions and the structure and organization of various private equity funds (venture capital, consolidation opportunities, leveraged buyouts, real estate investment, oil and gas production, and onshore and offshore hedge funds). Tax counsel in the spin-off of oil & gas reserves of a publicly traded company into a master limited partnership and related loan transaction. U.S. tax counsel in a cross border securitization of the US payment assets of a casa de cambio (Mexican entity). Representation of a privately held acquirer of oil & gas reserves in structure and negotiation of leveraged joint venture with a Wall Street investment bank and university foundations. Various real estate and oil & gas acquisition, development, sale and exchange transactions. Tax counsel to a privately held cogeneration power plant developer in a construction loan financing with limited partnership kicker and subsequent contribution, reorganization, joint venture and sale of assets Tax counsel to a privately held steel fabricator and distributor in a reverse squeeze-out merger of minority shareholders, including an ESOP. Tax counsel to a privately held oil & gas exploration company in its private placement of investment units consisting of senior secured notes and trust interests representing undivided interests in overriding royalties carved from exploration prospects. Representation as tax counsel to affiliates of a privately held foreign real estate company in its joint venture acquisition of a publicly traded real estate investment trust. Tax counsel to a privately held insulation contractor in a consolidation transaction combined with a leveraged recapitalization and management buyout. Tax counsel in the spin-off of a master limited partnership by a public utility holding company. Tax counsel to a private heavy equipment dealer in a divestiture and acquisition transaction effected in part pursuant to a reverse section 1031 tax-free exchange of rental equipment assets and in the design and documentation of an ongoing like-kind exchange program for rental equipment. Tax counsel in a reverse like-kind exchange of refinery assets. Representation as tax counsel to affiliates of a regional bank holding company in connection with its public offerings of trust preferred securities. Tax counsel to a cable television company in the formation of a “mixing bowl” partnership with another cable television company affiliate, a Section 1031 tax-free exchange of cable assets with the affiliated partnership and a third cable television company, the public offering of the client cable television company’s senior debentures and the sale of the client cable television company pursuant to a cash option merger. Tax counsel to a telecommunications power company in its organization, acquisition and consolidation of three electrical and telecommunications power grid contractors and simultaneous initial public offering. Representation of an ophthalmic physician group as tax counsel in various business matters, including its organization, acquisition and consolidation of the assets of ten ophthalmic practice and management service organizations and simultaneous initial public offering, its acquisition of various ophthalmic divisions and practices, its public offering of convertible subordinated debentures, and its contribution and sale of multiple ambulatory surgery centers. Representation of an orthodontics group as tax counsel in its organization, acquisition and consolidation of 38 orthodontic practices and simultaneous initial public offering. Representation as tax counsel in an acquisition made pursuant to a two-step cash tender offer and in its public offering of senior subordinated notes. Tax counsel to a software company in various stock acquisitions. Tax counsel to a publicly traded arts and crafts company in its acquisition of a 100 store crafts competitor and concurrent secondary public offering of common stock and senior notes. Memberships Mr. Easley is a member of the Taxation Sections of the Texas and American Bar Associations and is licensed to practice law before the United States Tax Court.  He has also served on the Planning Committee of the Annual Taxation conference sponsored by the University of Texas at Austin School of Law. Publications / Speaking Engagements Mr. Easley has spoken on a wide range of federal income tax topics to audiences which include the Dallas Chapter of the Tax Executives Institute, the Tax Section of the Dallas Bar Association, the San Antonio and Dallas Chapters of the Texas Society of Certified Public Accounts, the Texas Tech Tax Institute, and the Fulcrum Mergers and Acquisitions Accounting and Tax Course (Houston 2000).  Topics covered have included: Structuring Tax-Free Acquisitions Current Developments in Partnership Taxation Planning with Limited Liability Companies Taxable Asset Acquisitions Involving Corporations The IRS Check-the-Box Regulations Corporate Aspects of the Taxpayer Relief Act of 1997 Like-Kind Exchanges

Personal Mr. Easley enjoys swimming, cycling, hiking, flyfishing and bird hunting, among other outdoor activities.  He is married to Catherine Dial Easley and they have two young children.