Lucy S. Lee is an associate in Caplin & Drysdale's Washington, D.C. office. She joined the firm in 2007.
Lucy's practice focus is international tax issues for wealthy individuals, including pre-immigration and expatriation planning, structuring cross-border investments, retirement planning, and estate planning, including the use of domestic and foreign trusts. She will also work generally on international tax issues for corporations and pass through entities.
Prior to joining Caplin, Lucy spent 6 years in the National Tax Department of Ernst & Young LLP, focusing on international tax planning for corporations, partnerships and private clients. She focused on cross-border mergers and acquisitions, subpart F provisions, treaties, foreign tax credits, dual consolidated losses, passive foreign investment companies and FIRPTA. She also worked with wealthy individuals on their pre-immigration and expatriation planning, estate planning and use of domestic and foreign trusts. Lucy co-authored,
Tax Fraud and Non-Compliance: Regularisation of Non-Compliant and Unreported Structures Curing Non-Compliance: Practical Factors to Consider in the United States by Michael G. Pfeifer and Lucy S. Lee.
Lucy is fluent in Korean.