Huey-Fun Lee is a counsel in the firm’s Tax Department. She concentrates on the tax aspects of a wide range of corporate transactions, including domestic and cross-border mergers and acquisitions and joint ventures, workouts and restructuring of distressed companies, financings and debt and equity securities offerings by domestic and foreign issuers, and private equity fund formation and review. She is a co-author of “Certain U.S. Tax Considerations for Organizing U.S. Hedge Funds,” Practising Law Institute (2018).

She joined Debevoise in 1994 and was admitted to the New York State bar in 1995.

She received her LL.M. in Taxation from New York University in 1994, her J.D. cum laude from the University of Mississippi School of Law in 1993, her M.A. in accounting from the University of West Florida in 1991 and her B.S. in accounting from the National Chengchi University School of Business Administration (Taipei) in 1987. In 1990, she received the Elijah Watt Sells Award from the American Institute of Certified Public Accountants and the Charles Waldo Hoskins Award from the New York State Society of Certified Public Accountants.

She is a native Chinese speaker.


  • New York University, 1994, LL.M.
  • University of Mississippi School of Law, 1993, J.D.
  • National Chengchi University, 1987, B.S.

Bar Admissions

  • New York