Ester Lee
Associate
Ester Lee concentrates her practice on US federal and state tax matters, with a particular focus on the taxation of structured finance transactions. She represents issuers, underwriters, and government-sponsored enterprises on the tax aspects of asset-backed and mortgage-backed securitizations involving a variety of asset classes and payment streams. Ester also has experience in advising clients on tax issues arising in connection with the structuring of warehouse facilities and lending transactions.
- New York University School of Law, 2017, LL.M.
- Washington University in St. Louis School of Law, 2016, J.D.
- Swarthmore College, 2012, B.A.
- New York
- Pennsylvania

Member, Structured Finance Association’s WiS Rising Star Program (2025)
Member, Practice Group of the Year, Tax, Law360 (2017)
