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Ester Lee

Ester Lee

Associate

ester.lee@morganlewis.com

New York Phone +1.212.309.6053 Fax +1.212.309.6001

101 Park Ave.//New York, NY 10178-0060//United States

Ester Lee concentrates her practice on United States federal and state tax planning matters. While in law school, Ester interned with the Large Business and International Division of the IRS Office of Chief Counsel.

Awards and Affiliations

Member, Practice Group of the Year, Tax, Law360 (2017)

Admissions

  • New York
  • Pennsylvania

Education

  • 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.

Services

  • Tax
  • Corporate Finance Investment Management

Regions

  • North America

Publications

5/1/2020 - Remote Working Implicates State Payroll Tax, Corporate Income/Franchise Tax Nexus Concerns

4/15/2020 - IRS Releases REMIC and Trust Relief Guidance for COVID-19 Emergency-Related Mortgage Forbearance and Modifications

2/10/2020 - NJ Enacts Elective Pass-Through Business Tax to Limit Federal Cap Impact on SALT Deduction

11/30/2018 - New York Employer Compensation Expense Program Registration Ends December 1

2/14/2018 - Pennsylvania Sales Tax Collection, Reporting ‘Deadline’ for Online Retailers, Others Looms

1/18/2018 - US Supreme Court to Review Physical Presence Requirement for Sales, Use Tax Collection

12/26/2017 - Tax Reform Legislation Addresses UBIT and Segregation of UBTI Investments

9/14/2017 - Hurricane Irma Client Alert: Tax Filing, Payment Deadlines Extended for Victims in Disaster Areas

9/1/2017 - Hurricane Harvey Client Alert: Tax Filing and Payment Deadlines Extended for Victims