Grace M. Lee

Grace M. Lee is a tax partner in the San Francisco office of Latham & Watkins and focuses on US federal income taxation.

Ms. Lee advises clients on US federal income tax matters relating to mergers and acquisitions, investments and other transactions. She has substantial experience representing strategic and financial buyers and sellers, public and private companies and investors in connection with US and cross-border mergers and acquisitions, joint ventures and partnerships, reorganizations, restructurings, private equity and venture capital investments and dispositions, spin-offs and financing transactions. Prior to joining Latham in 2007, she practiced in New York.

Ms. Lee clerked for the Honorable Susan Oki Mollway, US District Court for the District of Hawaii, from 2002 to 2003.

Ms. Lee has substantial experience in M&A transactions. Her clients in recent M&A matters include:

ABRY Partners in connection with investments in Dermatology Associates, FastMed Urgent Care and NSM Insurance Group
Adventist Health
Genstar Capital
HCA
Integrated Device Technology in its acquisition of GigPeak
Intuit in various transactions
Juno Therapeutics in its $1B collaboration with Celgene Corporation
KKR
Raptor Pharmaceutical in its $800M acquisition by Horizon Pharma
Safeway in the spinoff of Blackhawk Network Holdings and Safeway’s acquisition by Albertsons
Spectrum Equity
Thoratec in its $3.4B acquisition by St. Jude Medical
Twitch Interactive in its $970M acquisition by Amazon.com
Virgin America in its acquisition by Alaska Air Group

Ms. Lee also frequently represents issuers and underwriters in stock, debt and convertible note offerings; investors and companies in connection with venture capital and other growth-stage investments; and lenders and borrowers in bank and venture debt financings.