Ryan Phelps is a tax partner in the Houston office of Kirkland & Ellis LLP. His practice focuses on the tax aspects of complex domestic and cross-border transactions, including mergers, acquisitions, divestitures, leveraged buyouts, joint ventures, tax-free spin-offs, restructurings, public offerings and other financings. He also advises clients over structuring, formation and investment in U.S. and international private equity, real estate and continuation funds.


Thought Leadership


“Infrastructure REITs: A Tax Code Patch to Fill America’s Potholes,” co-authored with Steve Butler for Tax Notes (May 6, 2019)

Martin D. Ginsburg & Jack S. Levin, “Mergers, Acquisitions, and Buyouts” (updated semi-annually) (contributor)

Memberships & Affiliations

State Bar of Texas — Tax Section

Houston Bar Association

Houston Young Lawyers Association


Admissions & Qualifications

  • 2016Texas


  • University of Texas at Austin School of LawJ.D.with Honors2016

    Order of the Coif

    Associate Editor, Texas Law Review

  • Northeastern State UniversityB.B.A., Accountingsumma cum laude2013