About us
Anita Lee, J.D., LL.M
Anita Lee is an attorney who holds a Masters in Tax Law and practices in Corporate Business law, ERISA Retirement Benefits Taxation, and Tax controversy. A majority of her work is with small business clients whereby she provides advice and counsel on entity formation, business contracts, corporate and 401(k) Plan compliance, and the complex rules and regulations involved in the Rollover as Business Start-up Structure. She loves entrepreneurship and helping others succeed.
ERISA & Retirement Benefits Taxation:
Anita provides advice and counsel regarding the ERISA and IRS prohibited transaction rules as it relates to the Rollover as Business Start-up. Further, Anita provides on-going support to individuals who are engaged with the Rollover as Business Start-up
structure to start a business by providing advice on compliance rules, how to avoid prohibited transactions, fixes to prohibited transactions, proper procedures regarding additional purchases of stock, redemptions of stock, unwinding the Rollover as Business Start-up structure, and plan termination. Additionally, Anita often acts as supporting counsel, along side the client's local counsel, in the sale of the businesses involved with the Rollover as Business Structure. She has worked on asset sales as well as stock sales as it relates to the 401(k) Plan being assumed, merged, or terminated. Additionally, Anita also provides advice and counsel on 401(k) Plan administration rules and regulations and fixing common plan mistakes through the EPCRS, VCP, and VFCP.
Business Law and Transactions:
Anita provides advice and counsel on business entities and formation, general corporate matters, small business transactions, and taxation of business entities. Further, she provides assistance with the review and draft of business contracts.
Federal Tax Controversy:
Anita assists individuals in seeking relief for late Required Minimum distributions. Further, she assists 401(k) Plan administrators in seeking relief for late filed Form 5500s. Additionally, she has assisted individuals in seeking relief against the IRS regarding under-reporter issues and reversing determinations through IRS audit-reconsideration.Also, she has assisted individuals obtain settlements with the IRS through Offer In Compromise and Currently non-collectible status.
Previously, Anita worked for Guidant Financial as an in-house Corporate Attorney for five years before branching off and starting her own practice. At Guidant, Anita provided advice and counsel to the staff in regards to retirement benefits taxation for 401(k) Plans; 401(k) Plan administration and compliance; 401(k) Plan corrections to common plan administration mistakes and prohibited transactions; entity taxation; and regulatory compliance rules. Additionally, she regularly worked with outside counsel and assisted Guidant clients when they were faced with 401(k) plan audits by the Internal Revenue Service and Department of Labor.
Education:
University of Washington School of Law, (Master of Tax Law) LL.M., 2016
Seattle University School of Law, (Juris Doctorate) J.D., 2011
Seattle University, B.A., 2006
Bar Admissions:
Admitted to practice law in Washington State, November 2011.