Grace M. Lee

San Francisco
  • 505 Montgomery Street
  • Suite 2000
  • San Francisco, CA 94111-6538
  • USA
Profile Experience

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.

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
  • Intuit
  • KKR
  • GreyLion Capital
  • Prospect Hill Growth
  • Raine
  • Square
  • System1
  • WestView Capital

Selected M&A representations include:

  • CH2M Hill Companies, Ltd. in its US$3.27 billion sale to Jacobs Engineering Group
  • Honey Science in its US$4 billion acquisition by PayPal
  • Intuit in its:
    • US$7.1 billion acquisition of Credit Karma
    • US$340 million acquisition of TSheets
  • Juno Therapeutics in its US$1 billion collaboration with Celgene Corporation
  • Raptor Pharmaceutical in its US$800 million sale to Horizon Pharma
  • Safeway in its:
    • Spinoff of Blackhawk Network Holdings
    • US$9 billion sale to Albertsons
  • Square in its acquisition of Verse Technologies 
  • Thoratec in its approximately US$3.48 billion sale to St. Jude Medical
  • Twitch Interactive in its US$970 million sale to
  • 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.

Notice: We appreciate your interest in Latham & Watkins. If your inquiry relates to a legal matter and you are not already a current client of the firm, please do not transmit any confidential information to us. Before taking on a representation, we must determine whether we are in a position to assist you and agree on the terms and conditions of engagement with you. Until we have completed such steps, we will not be deemed to have a lawyer-client relationship with you, and will have no duty to keep confidential the information we receive from you. Thank you for your understanding.