Lucy S. Lee focuses her practice on international tax and estate planning for high-net-worth and global individuals and families. Lucy represents clients on sophisticated matters, including structuring of inbound and outbound businesses and investments, wealth management structures, estate and succession planning (including domestic and foreign trusts), structuring of family offices, pre-immigration tax and expatriation planning, and U.S. tax compliance in the cross-border context. Lucy also represents taxpayers in audits and controversies with the Internal Revenue Service and with foreign tax authorities under Mutual Agreement Procedures.
In addition to working with individuals and families, Lucy advises global funds and foreign financial institutions on U.S. tax compliance and reporting obligations, including FATCA and CRS. She works with entrepreneurs and their businesses in improving financial efficiency through proactive planning and management of tax attributes (including managing anti-deferral regimes, foreign tax credits, taxable nexus, and bilateral tax treaties), and develops risk management programs to avoid unrecoverable tax costs.
- Domestic and International Estate Planning
- Income Tax Planning for Entrepreneurs, Privately-held Businesses, and Global Executives
- Income Tax Planning for Global Funds and Principals
- Structuring of Inbound and Outbound Investments
- Domestic and Foreign Trust Planning and Governance
- Pre-immigration Planning for High-net-worth Individuals and Families
- Expatriation of U.S. Individuals
- Tax Compliance in the Cross-border Context Including FATCA and CRS
- U.S. Tax and Compliance of Foreign Trusts and Beneficiaries