Lena E. Smith is a tax associate.
Ms. Smith joined Debevoise in 2015. Ms. Smith received a J.D. from Brooklyn Law School summa cum laude in 2015. She ...
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Final Regulations Clarify State of Play for Life Insurance Tax Reserve Deductions
23 September 2020
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Final Regulations Narrow Limits on Interest Deductions but Retain Partnership and International Rules
11 August 2020
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Proposed Regulations Update Landscape for Life Insurance Tax Reserve Deductions
8 April 2020
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Base Erosion and Anti-Abuse Tax: Proposed Regulations Do Not Concede Much
17 December 2018
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Tax Roundup: End of 2015 Brings Significant U.S. Developments