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.

Grace 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.

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

Experience

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

Adventist Health
ArchiMed
BV Investment Partners
Cadence Design Systems
Goldman Sachs
GreyLion Capital
Hippo Enterprises
Intuit
Penguin Solutions (fka SMART Global)
Prospect Hill Growth
Reddit
System1
WestView Capital Partners

Selected M&A representations include:

Goldman Sachs in its acquisition of Xpress Wellness
Cadence Design Systems in its US$1.24 billion acquisition of BETA CAE Systems International
MTL Holdings in its US$410 million sale by GreyLion Partners to Carlisle Companies
e.l.f. Cosmetics in its US$335 million acquisition of Naturium LLC
MedAlliance in its US$1.14 billion sale to Cordis
System1 in its US$340 million sale of Total Security Limited
New Relic in its US$6.5 billion take private to Francisco Partners and TPG Capital
Intuit in its:
- US$7.1 billion acquisition of Credit Karma
- US$12 billion acquisition of Mailchimp
- US$340 million acquisition of TSheets
Sobi in its US$1.7 billion acquisition of CTI BioPharma Corp
Elephant Partners in connection with KnowBe4’s US$4.6 billion going-private transaction
ArchiMed Group in its US$1.2 billion acquisition of Natus Medical Incorporated
Cerner in US$28.3 billion acquisition by Oracle
Cast & Crew on its:
- Acquisition of Backstage Holdings
- Acquisition of the Team Companies
Slack Technologies in its US$27.7 billion sale to Salesforce
Planet Labs in its US$2.8 billion business combination with dMY Technology Group IV
Cloudera in its US$5.3 billion sale to affiliates of Clayton, Dubilier & Rice and KKR
Hippo Enterprises, a provider of home insurance products, in its US$5 billion business combination with Reinvent Technology Partners Z
Postmates in its US$3 billion sale to Uber
Pipedrive in its majority investment by Vista Equity Partners
Cradlepoint in its US$1.1 billion sale to Ericsson
Aimmune Therapeutics in its US$2.6 billion sale to Nestle
Honey Science in its US$4 billion acquisition by PayPal
Virgin America in its approximately US$4.43 billion sale to Alaska Airlines
Twitch Interactive in its US$970 million sale to a multi-national technology company
CH2M Hill Companies, Ltd. in its US$3.27 billion sale to Jacobs Engineering Group
Thoratec in its approximately US$3.48 billion sale to St. Jude Medical
OpenTable in its US$2.6 billion sale to Priceline
Safeway in its:
- Spinoff of Blackhawk Network Holdings
- US$9 billion sale to Albertsons

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