Summer Ayers LePree

Associate
Miami
  • T 305.789.7609
  • |
  • M 305.393.0460

Summer Ayers LePree practices in the areas of domestic and international taxation and international private client services. Ms. LePree has been involved in tax planning relating to sophisticated international and domestic restructurings and joint ventures, mergers and acquisitions, terminations, liquidations, and other domestic and international tax matters, both inbound and outbound. She also has extensive experience advising high-net-worth individuals on cross-border planning matters, including particular knowledge in pre-immigration and expatriation planning, as well as advising on various aspects of foreign trusts and estates and cross-border compliance issues. She also has experience in the taxation of financial instruments and the use of tax treaties in international tax planning. In addition, Ms. LePree represents clients before the Internal Revenue Service and the United States Tax Court.

Ms. LePree is a prolific speaker and author on various tax and international private client issues. She is a frequent lecturer for the New York University Summer Institute in International Taxation and Federal Tax Institute, as well as a frequent panelist for various organizations, including the American Bar Association Tax Section, of which Ms. LePree is the second vice chairperson of the Committee on United States Activities of Foreigners and Tax Treaties.

Honors & Awards

  • Richard B. Stevens Award, presented to outstanding L.L.M. tax graduate, as selected by L.L.M. tax faculty, Class Rank No. 1
  • American Bar Association Section of Taxation, 2010 Nolan Fellowship

Memberships

  • International Bar Association, U.S. National Reporter, Taxes Committee
  • ABA Tax Section, U.S. Activities of Foreigners and Tax Treaties Committee, Second Vice Chair
  • The Florida Bar, Tax Law Section, Member