Overview

Lee Morlock is a tax partner in the Chicago office of Kirkland & Ellis LLP. His practice focuses on international tax planning and transactional matters.

Lee focuses his practice on international tax planning and transactional matters. He advises Fortune 500 and Global 500 companies on the structuring of cross-border operations, including implementing strategic restructuring transactions and post-acquisition integration, as well as cross-border financing activities. Lee also regularly represents private equity firms and U.S. and non-U.S. corporations in acquisitions, divestitures and other M&A transactions.

Lee has significant experience representing fund sponsors and investors in structuring cross-border funds, as well as real estate, infrastructure and other private equity investments. In 2017, Lee was recognized by Law360 as a “Rising Star” for Tax Law. He has also been listed as an up and coming lawyer for Tax (Illinois) by Chambers USA and  recognized by The Legal 500 United States as a Next Generation Lawyer for International Tax and US Taxes: Non-Contentious for 2018.

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Thought Leadership

Publications

Co-author, “Protecting Americans from Tax Hikes Act of 2015: Effects on Taxation of Investment in US Real Estate,” The Real Estate Finance Journal, Winter/Spring 2016

Co-author, “Single Share Versus Nominal Share(s): Electivity in Internal ‘D’ Reorganizations,” Bloomberg BNA Daily Tax Report, 10 May 2013

Seminars

“Acquisition and Structuring Opportunities with Partnerships,” Tax Executives Institute (TEI) Midyear Meeting, 2017

“Tax Legislation: Outlook for Reform,” Organization for International Investment (OFII), 2015

“Tax Efficient Cross-Border Structures,” Chicago-Kent Federal Tax Institute, 2014

“Funding US Operations,” TEI Vancouver, Canada, 2014

“Deductibility of Acquired Corporate Tax Atributes,” Bloomberg BNA - US Taxation of Mergers and Acquisitions, Chicago, Illinois, 2013

“Simplifying Corporate Structures - Entity Rationalization in Consolidated Groups,” TEI Houston Tax School, Houston, Texas, 2013

“Corporate Tax - Current Developments,” Chicago-Kent College of Law, Chicago, Illinois, 2011

“Tax Issues for Foreign MNCs with Operations in Canada and Mexico,” Organization for International Investment (OFII), Naples, Florida, 2010

“Global Investment in Infrastructure Assets -- A US Federal Income Tax Perspective,” Greenwoods & Freehills International Tax Conference, Sydney, Australia, 2008

Memberships & Affiliations

American Bar Association, Section of Taxation

Committees on Foreign Activities of US Taxpayers and US Activities of Foreigners and Tax Treaties

Credentials

Admissions & Qualifications

  • 2004Illinois

Education

  • Harvard Law SchoolJ.D.magna cum laude2004

    Associate Editor, Harvard International Law Journal

  • McGill UniversityB.Com.2001

    Dean's Honour List