Grace M. Lee

grace.lee@lw.com

+1.415.395.8886

Profile

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, and financing transactions. Prior to joining Latham in 2007, she practiced in New York.

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

Experience

Ms. Lee has substantial experience advising clients in mergers and acquisitions, joint ventures, and other transactions. Her clients in recent matters include:

ABRY Partners
Adventist Health
Genstar Capital
HCA
Hippo Enterprises
Intuit
KKR
GreyLion Capital
Prospect Hill Growth
Square
System1
WestView Capital Partners

Selected M&A representations include:

Aimmune Therapeutics in its US$2.6 billion sale to Nestle
CH2M Hill Companies, Ltd. in its US$3.27 billion sale to Jacobs Engineering Group
Cloudera in its US$5.3 billion sale to affiliates of Clayton, Dubilier & Rice and KKR
Cradlepoint in its US$1.1 billion sale to Ericsson
Five9 in its US$14.7 billion acquisition by Zoom
Hippo Enterprises in its US$5 billion business combination with Reinvent Technology Partners Z
Honey Science in its US$4 billion acquisition by PayPal
Intuit in its:
- US$7.1 billion acquisition of Credit Karma
- US$12 billion acquisition of Mailchimp
- US$340 million acquisition of TSheets
OpenTable in its US$2.6 billion sale to Priceline
Pipedrive in its majority investment by Vista Equity Partners
Planet Labs in its US$2.8 billion business combination with dMY Technology Group IV
Postmates in its US$3 billion sale to Uber
Safeway in its:
- Spinoff of Blackhawk Network Holdings
- US$9 billion sale to Albertsons
Slack Technologies in its US$27.7 billion sale to Salesforce
Thoratec in its approximately US$3.48 billion sale to St. Jude Medical
Twitch Interactive in its US$970 million sale to Standard Chartered in (i) the Series A financing for Souq.com, the Middle East’s largest online marketplace and (ii) the sale of Souq.com to a multi-national technology company
Virgin America in its approximately US$4.43 billion sale to Alaska Airlines

Ms. Lee also frequently represents issuers and underwriters in equity, debt, and convertible note offerings and investors and companies in connection with investments, financings, and restructurings