Brian Dethrow
Practice Areas
Experience
- Carbon Capture, Utilization and Storage (CCUS)
- Employee Retention Tax Credit (ERC)
- Family Office
- Family-Owned Business
- International Taxation
- Qualified Opportunity Zone Representation
- Renewable Energy
- Tax Controversy & Litigation
- Transactional Tax Planning
Biography
Brian Dethrow focuses his practice on tax and business planning for the Family Office and complex corporate, partnership, family, and inter-generational transactions.
Brian has broad experience with innovative tax and business planning with a particular focus on closely held business and Family Offices. His clients have ranged from Fortune 500 to very large family-controlled businesses, as well as the families who own them. His clients include some of the largest and most sophisticated Family Offices in the country, as well as funds for real estate, qualified opportunity zones, private equity and hedge funds. He counsels on international tax, especially for very wealthy cross-border families, and estate, charitable and business succession for all the above.
Education
B.A., with high honors, University of Texas at Austin
- Plan II Honors Program
- Phi Beta Kappa
J.D., Harvard Law School
Bar Admissions
Texas
- Develop U.S. tax credit investment program for private multi-billion dollar international bank client and Fortune 500 company
- Extensive tax credit work, both in the renewables and the oil and gas space (e.g., carbon sequestration)
- Income and estate/gift tax planning for multi-billion dollar private companies and their owners
- Income tax planning for Family Office tax reduction, qualified opportunity zone gain rollover
- Create and structure funds used in real estate and private equity space
- Business and succession planning, transfer of wealth and control
- Tax controversy work for large privately held business and their families
- Charitable giving, through the use of private foundations and public charities
- Complete restructuring of multi-billion dollar family holdings in line with succession, asset and matrimonial protection and wealth generation for G4
- Develop Multi-Family Office investment structure used in deals involving billions of value, in many industries, onshore and offshore
- Facilitate the tax-free transfer of billions of value in private companies among generations of family owners
- Create tax-advantaged generational transfer of intellectual property for $500 million family
- Develop Mexican / US cross-border entry point for billionaire foreign nationals in their estate planning
- Complete restructuring of large multi-generation Family Office and its oil, real estate, and equities holdings
- The Best Lawyers in America (Woodward/White Inc.), Tax Law, 2011-2026
- “Best Lawyers in Dallas” List, D Magazine, 2009, 2011-2012, 2014-2016, 2018-2025
- Texas Super Lawyer, Super Lawyers by Thomson Reuters, 2011-2012, 2020-2025
- Rated AV Preeminent, Martindale-Hubbell
Publications
- Co-Author, âThe One Big Beautiful Billâs New Qualified Opportunity Zones,â Jackson Walker Insights (August 2025)
- Co-Author, “Tax Benefits of Investing in QOFs: A New Tax Shelter Approved by Congress!” (February 2019)
- Co-Author, “Treasury Releases Qualified Opportunity Fund (QOF) Guidance” (October 25, 2018)
- Author, “Qualified Opportunity Zones” (July 2018)
Speaking Engagements
- “ACPEN Signature: 2020 Real Estate Taxation after Tax Reform,” The Accounting Continuing Professional Education Network (ACPEN) (June 2020)
- âQOZ UpdateâCOVID Disaster Declarations Make QOZ Even More Taxpayer Friendly,â American Academy of Attorney-CPAs (May 5, 2020)
- “Qualified Opportunity Zones: The âDirtâ on Tax-Driven Real Estate Development,” UT Law’s 23rd Annual Land Use Conference (April 2019)
In the News
- “Multifamily project with QOZ bend headed to The Cedars,” Dallas Business Journal (February 16, 2022)
- “Remember the Trump tax cut? Here’s how it might benefit low-income areas in Dallas,” Dallas News (September 20, 2018)
- “Q&A With Jackson Walker’s Brian Dethrow,” Law360 (December 10, 2013)
Professional
- American Bar Association
- Texas Bar Association
- Dallas Bar Association
Civic and Philanthropic
- Texas Federal Tax Institute, Board
- Harvard Club of Dallas â VP Schools, Co-Chair, Schools Committee
- UT Southwestern, Presidents Research Council
- Dallas Foundation, Advisory Council
- Southwestern Medical Foundation, Advisory Board
Jackson Walker Congratulates 2025 Texas Super Lawyers and Rising Stars
Jackson Walker is pleased to announce the recognition of 75 attorneys by Thomson Reutersâ Super Lawyers in the 2025 “Texas Super Lawyers” list, as well as 66 attorneys as “Texas Rising Stars” for 2025. Each year, less than 5% of attorneys are selected to Super Lawyers and 2.5% to Rising Stars. Selection is based off of peer nominations that are then reviewed by a research team. Each nominee is evaluated on his or her professional accomplishments, peer recognition, and community involvement.
Attorney News • September 18, 2025
Opportunity Zones 2.0: Here’s How Many Tracts Could be Eligible in Houston | Houston Business Journal
Brian Dethrow and Argyrios C. Saccopoulos were featured in the Houston Business Journal discussing the upcoming second iteration of the Opportunity Zone program that will feature stricter eligibility criteria and fewer designated zones nationwide, intensifying competition among communities seeking the tax-advantaged status.
Mentions • September 12, 2025
âThe Best Lawyers in Americaâ Features 350 Jackson Walker Attorneys in 2026 Edition, Including 10 âLawyers of the Yearâ and 106 âOnes to Watchâ
The Best Lawyers in America, a widely regarded guide to legal excellence, has recognized 350 Jackson Walker attorneys across 87 specialty practice areas in its 2026 edition, including 10 Lawyers of the Year and 106 Ones to Watch.
Attorney News • August 21, 2025
Key Tax Law Changes Under the One Big Beautiful Bill Act: A Comprehensive Overview
The One Big Beautiful Bill Act (OBBBA), enacted in 2025, brings sweeping changes to federal tax law, impacting individuals, businesses, investors, and the clean energy sector. Jackson Walker attorneys provide a summary of the major updates, with each section highlighting the core changes.
Insights • August 1, 2025
The One Big Beautiful Billâs New Qualified Opportunity Zones
By Brian Dethrow and Trey Reeves
Under the One Big Beautiful Bill Act (the âOBBBAâ), the qualified opportunity zone program will no longer sunset on December 31, 2026, as was set to be the case prior to the actâs passage. Instead, the OBBBA makes this program permanent by extending it indefinitely.
Insights • August 1, 2025
Jackson Walker Congratulates 21 Attorneys Named Among 2025 “Best Lawyers in Dallas”
Jackson Walker congratulates the 21 attorneys recognized among D Magazineâs list of the âBest Lawyers in Dallasâ for 2025. For recognition in the list, Dallas attorneys must be nominated by their peers on the basis that they offer unmatched counsel in one of 40 categories.
Attorney News • April 25, 2025
Jackson Walker Congratulates Its âTexas Super Lawyersâ of 2024
Jackson Walker proudly announces the selection of 71 attorneys to Thomson Reutersâ 2024 âTexas Super Lawyersâ list.
Each year, less than 5% of attorneys in Texas are named to the list. Selection is based off of peer nominations that are then reviewed by a research team. Each nominee is evaluated on his or her professional accomplishments, peer recognition, and community involvement.
Attorney News • September 17, 2024
‘The Best Lawyers in America’ Features 306 Jackson Walker Attorneys in 2025 Edition, Including 9 “Lawyers of the Year” and 75 “Ones to Watch”
The Best Lawyers in America has recognized 306 Jackson Walker attorneys across 81 specialty practice areas in its 2025 edition, including 9 Lawyers of the Year and 75 Ones to Watch. In this yearâs guide, Jackson Walker saw the largest number of attorneys in the areas of Commercial Litigation (75 attorneys) and Real Estate Law (55 attorneys) and the addition of 27 attorneys as Best Lawyers.
Attorney News • August 15, 2024
Jackson Walker Congratulates 23 Attorneys Named Among 2024 “Best Lawyers in Dallas” List
Jackson Walker congratulates the 23 attorneys recognized among D Magazineâs list of the âBest Lawyers in Dallasâ for 2024. For recognition in the list, Dallas attorneys must be nominated by their peers on the basis that they offer unmatched counsel in one of 40 categories.
Attorney News • April 19, 2024
Jackson Walker Congratulates Its “Texas Super Lawyers” of 2023
Each year, less than 5% of attorneys in Texas are named to the list. Selection is based off of peer nominations that are then reviewed by a research team. Each nominee is evaluated on his or her professional accomplishments, peer recognition, and community involvement.
Attorney News • September 19, 2023
‘The Best Lawyers in America’ Honors 287 Jackson Walker Attorneys in 2024 Edition, Including 12 “Lawyers of the Year” and 80 “Ones to Watch”
The Best Lawyers in America has recognized 287 Jackson Walker attorneys across 5 offices and 82 specialty practice areas in its 2024 edition, including 12 Lawyers of the Year and 80 Ones to Watch. In this yearâs guide, Jackson Walker saw the largest number of attorneys in the areas of Commercial Litigation (66 attorneys) and Real Estate Law (60 attorneys) and the addition of 35 attorneys as Best Lawyers.
Attorney News • August 17, 2023
Jackson Walker Congratulates 24 Attorneys Named Among 2023 “Best Lawyers in Dallas” List
Jackson Walker congratulates the 24 attorneys recognized among D Magazineâs list of the âBest Lawyers in Dallasâ for 2023. For recognition in the list, Dallas attorneys must be nominated by their peers on the basis that they offer unmatched counsel in one of 40 categories.
Attorney News • April 25, 2023
Jackson Walker Expands Tax Group With Addition of Aaron Pinegar
Jackson Walker is pleased to announce the addition of Aaron Pinegar as a partner in the Dallas Tax practice. Joining from a Baltimore-based law firm, Aaron concentrates his practice on U.S. federal income tax matters for a wide range of business transactions, including mergers, acquisitions, divestitures, joint ventures, tax-free reorganizations, spin-offs, financings, restructurings, and tax incentive transactions.
Attorney News • April 19, 2023
Jackson Walker Congratulates Its 64 “Texas Super Lawyers” of 2022
Each year, less than 5% of attorneys in Texas are named to the list. Selection is based off of peer nominations that are then reviewed by a research team. Each nominee is evaluated on his or her professional accomplishments, peer recognition, and community involvement.
Attorney News • September 21, 2022
‘The Best Lawyers in America’ Honors 214 Jackson Walker Attorneys in 2023 Edition, Including 11 “Lawyers of the Year” and 41 “Ones to Watch”
The Best Lawyers in America has recognized 214 Jackson Walker attorneys across 6 offices and 79 specialty practice areas in its 2023 edition, including 11 Lawyers of the Year and 41 Ones to Watch. Best Lawyers listings are based on an exhaustive peer review survey of thousands of attorneys who vote on the legal abilities of others in their practice areas.
Attorney News • August 18, 2022
Jackson Walker Congratulates 21 Attorneys Named Among 2022 “Best Lawyers in Dallas” List
Jackson Walker congratulates the 21 attorneys recognized among D Magazineâs list of the âBest Lawyers in Dallasâ for 2022. For recognition in the list, Dallas attorneys must be nominated by their peers on the basis that they offer unmatched counsel in one of 40 categories.
Attorney News • April 25, 2022
Multifamily Project With QOZ Bend Headed to The Cedars | Dallas Business Journal (Subscription Required)
Real estate may have jumped into qualified opportunity zones first, which is how many people gained familiarity with the space, but the adoption has been much broader than that, Brian Dethrow stated in an interview with the Dallas Business Journal. âThe QOZ space is a remarkable play. If you drive around Dallas, you can see instances where it has completely changed the landscape,â he noted.
Mentions • February 16, 2022
Jackson Walker Congratulates Its 57 “Texas Super Lawyers” of 2021
Each year, less than 5% of attorneys in Texas are named to the list. Selection is based off of peer nominations that are then reviewed by a research team. Each nominee is evaluated on his or her professional accomplishments, peer recognition, and community involvement.
Attorney News • September 22, 2021
‘The Best Lawyers in America’ Honors 178 Jackson Walker Attorneys in 2022 Edition, Including 8 “Lawyers of the Year” and 31 “Ones to Watch”
The Best Lawyers in America has recognized 178 Jackson Walker attorneys across 6 offices and 67 specialty practice areas in its 2022 edition, including 8 Lawyers of the Year and 31 Ones to Watch. Best Lawyers listings are based on an exhaustive peer review survey of thousands of attorneys who vote on the legal abilities of others in their practice areas.
Attorney News • August 19, 2021
Beware September 10th Deadline for Certain âQualified Opportunity Fundâ Investments
By Argyrios Saccopoulos & Brian Dethrow
The upcoming deadline to make a âcapital gain rolloverâ investment into a âqualified opportunity fundâ with respect to certain 2020 pass-through gains is September 10, 2021.
Insights • May 20, 2021
âThe Best Lawyers in Americaâ Honors 164 Jackson Walker Attorneys in 2021 Edition, Including 9 âLawyers of the Yearâ and 25 “Ones to Watch”
Jackson Walker congratulates the 164 attorneys who were selected by their peers as Best Lawyers, including 9 Lawyers of the Year and 25 Ones to Watch, across 6 offices and 66 specialty practice areas.
Attorney News • August 20, 2020
Clients who count on Brian for their transactional and tax planning include some of the largest private enterprises in the country. Brian also represents many of the wealthiest individuals in the country â and their Family Offices â on tax planning; succession planning; charitable giving, through the use of private foundations and public charities. Clients regularly seek Brian’s advice and help to:
- Create innovative Family Office structures for maximizing investment expense deductibility and generational transfer of wealth and control
- Develop an innovative qualified opportunity zone (QOZ) practice as a first adopter counsel
- Extensive work in renewable energy / tax credit space (wind, solar, carbon sequestration (43, 45Q))
- Frontier development of double- and triple-qualifying tax-motivated fundsâQOZ, carbon sequestration/45Q, and 1202/Qualified Small Business Stock
- Multi-billion dollar combinations/dispositions of family-owned businesses
- Offshore tax restructuring of billion-dollar medical technology company, patent box, licensing arrangements
- Create numerous private equity fund structures, tax planning for their founders, tax planning for acquisitions/dispositions of their portfolio companies
- Develop complex offshore structure for largest equipment distributor in the U.S.
- Multi-jurisdiction Family Office work for international tax driven changes to tax jurisdictions
- Develop U.S. tax credit investment program for private multi-billion dollar international bank client and Fortune 500 company
Practice Experience
- Develop U.S. tax credit investment program for private multi-billion dollar international bank client and Fortune 500 company
- Extensive tax credit work, both in the renewables and the oil and gas space (e.g., carbon sequestration)
- Income and estate/gift tax planning for multi-billion dollar private companies and their owners
- Income tax planning for Family Office tax reduction, qualified opportunity zone gain rollover
- Create and structure funds used in real estate and private equity space
- Business and succession planning, transfer of wealth and control
- Tax controversy work for large privately held business and their families
- Charitable giving, through the use of private foundations and public charities
- Complete restructuring of multi-billion dollar family holdings in line with succession, asset and matrimonial protection and wealth generation for G4
- Develop Multi-Family Office investment structure used in deals involving billions of value, in many industries, onshore and offshore
- Facilitate the tax-free transfer of billions of value in private companies among generations of family owners
- Create tax-advantaged generational transfer of intellectual property for $500 million family
- Develop Mexican / US cross-border entry point for billionaire foreign nationals in their estate planning
- Complete restructuring of large multi-generation Family Office and its oil, real estate, and equities holdings
Recognition & Accolades
- The Best Lawyers in America (Woodward/White Inc.), Tax Law, 2011-2026
- “Best Lawyers in Dallas” List, D Magazine, 2009, 2011-2012, 2014-2016, 2018-2025
- Texas Super Lawyer, Super Lawyers by Thomson Reuters, 2011-2012, 2020-2025
- Rated AV Preeminent, Martindale-Hubbell
Publications & Speeches
Publications
- Co-Author, âThe One Big Beautiful Billâs New Qualified Opportunity Zones,â Jackson Walker Insights (August 2025)
- Co-Author, “Tax Benefits of Investing in QOFs: A New Tax Shelter Approved by Congress!” (February 2019)
- Co-Author, “Treasury Releases Qualified Opportunity Fund (QOF) Guidance” (October 25, 2018)
- Author, “Qualified Opportunity Zones” (July 2018)
Speaking Engagements
- “ACPEN Signature: 2020 Real Estate Taxation after Tax Reform,” The Accounting Continuing Professional Education Network (ACPEN) (June 2020)
- âQOZ UpdateâCOVID Disaster Declarations Make QOZ Even More Taxpayer Friendly,â American Academy of Attorney-CPAs (May 5, 2020)
- “Qualified Opportunity Zones: The âDirtâ on Tax-Driven Real Estate Development,” UT Law’s 23rd Annual Land Use Conference (April 2019)
In the News
- “Multifamily project with QOZ bend headed to The Cedars,” Dallas Business Journal (February 16, 2022)
- “Remember the Trump tax cut? Here’s how it might benefit low-income areas in Dallas,” Dallas News (September 20, 2018)
- “Q&A With Jackson Walker’s Brian Dethrow,” Law360 (December 10, 2013)
Community Involvement
Professional
- American Bar Association
- Texas Bar Association
- Dallas Bar Association
Civic and Philanthropic
- Texas Federal Tax Institute, Board
- Harvard Club of Dallas â VP Schools, Co-Chair, Schools Committee
- UT Southwestern, Presidents Research Council
- Dallas Foundation, Advisory Council
- Southwestern Medical Foundation, Advisory Board
Areas of Focus
Clients who count on Brian for their transactional and tax planning include some of the largest private enterprises in the country. Brian also represents many of the wealthiest individuals in the country â and their Family Offices â on tax planning; succession planning; charitable giving, through the use of private foundations and public charities. Clients regularly seek Brian’s advice and help to:
- Create innovative Family Office structures for maximizing investment expense deductibility and generational transfer of wealth and control
- Develop an innovative qualified opportunity zone (QOZ) practice as a first adopter counsel
- Extensive work in renewable energy / tax credit space (wind, solar, carbon sequestration (43, 45Q))
- Frontier development of double- and triple-qualifying tax-motivated fundsâQOZ, carbon sequestration/45Q, and 1202/Qualified Small Business Stock
- Multi-billion dollar combinations/dispositions of family-owned businesses
- Offshore tax restructuring of billion-dollar medical technology company, patent box, licensing arrangements
- Create numerous private equity fund structures, tax planning for their founders, tax planning for acquisitions/dispositions of their portfolio companies
- Develop complex offshore structure for largest equipment distributor in the U.S.
- Multi-jurisdiction Family Office work for international tax driven changes to tax jurisdictions
- Develop U.S. tax credit investment program for private multi-billion dollar international bank client and Fortune 500 company