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Ha Jin Lee


Ha Jin Lee

New York +1-212-558-4000+1-212-558-4000 +1-212-558-3588+1-212-558-3588
[email protected]
Tessa Lee is an associate in the Firm’s Tax Group. Her practice covers a wide variety of matters  including mergers and acquisitions, partnership transactions, real estate and REIT transactions and structured products.


  • UnitedHealth Group in connection with Optum’s $13 billion pending combination with Change Healthcare, a spin-off from McKesson Corporation
  • CIT Group in its pending all-stock merger of equals with First Citizens BancShares, creating the 19th largest bank in the United States based on assets
  • Vornado Realty Trust in its $6 billion spin-off of JBG Smith Realty Trust and combination with JBG in a “reverse Morris Trust” structure
  • Broad Street Principal Investments, a subsidiary of The Goldman Sachs Group, in real estate joint ventures, including with Unico Investment Group for the $710 million acquisition of a 27-building portfolio located in Seattle and Denver, and with Oxford Capital Group (U.S.) for the $132.5 million acquisition of the Good Hotel, the Hotel Vertigo, the Carriage Inn and the Americania Hotel, each in San Francisco, California.
  • Madison Square Garden Company in the separation of its sports and entertainment businesses, including the spin-off of its entertainment businesses, Madison Square Garden Entertainment.