Summer Ayers LePree

Area of Focus: Tax
"[Summer is] incredibly smart [and] comes up with really good solutions for clients." - Chambers USA
Summer is a go-to lawyer for clients who need sophisticated, creative, international tax counsel. Known for going beyond commonly used structures, clients seek out Summer when other lawyers and firms have failed to provide a unique solution to their complex situations.

Summer represents U.S. and foreign-based public and private companies, closely held and family-owned businesses, and high-net-worth individuals with cross-border ties or investments. She constantly monitors developments in U.S. and global tax laws, frequently contributing to the Bilzin Sumberg Taxes Without Borders blog as well as writing and speaking before national and international audiences.
Q & A
What do you think sets Bilzin Sumberg apart from other international tax practices?
As a group, we have a sophisticated, broad knowledge base and a strong team approach that I think is quite rare. With that deep grounding, we aren’t afraid of going beyond standard structures to find fresh, new approaches to the issues our clients are facing. We invest a lot of time and creative energy in developing more tax-efficient solutions for our clients.
What is an example of your creative work?
We will create structures that utilize tax treaties, for example, to reduce the global tax burden for foreign persons or companies investing in or doing business in the U.S. Or we might help U.S. clients structure the sale of a business overseas in a way that allows them to defer U.S. tax on the gain and ensure the proceeds can be brought back to the U.S. efficiently. These are just some basic examples of the practical benefits we help our clients to obtain.
Do you collaborate with other practice groups?
This is something we do constantly because tax is relevant to so many different things. And the structure at Bilzin Sumberg makes it easy to do this effectively. I know exactly what everyone here does. I know the best possible person to help a client on a related non-tax issue is in this one office, and I'll know them personally.

Summer is an adjunct professor at the University of Florida Levin College of Law in the Spring semester and at the University of Miami School of Law in the Summer semester.

  • University of Florida, L.L.M., with high honors, 2007
    University of Florida, J.D., with honors, 2006
    University of Miami, M.B.A., with honors, 2003
    University of Miami, B.A., International Finance and Marketing, with high honors, 2002
  • The Florida Bar
    Tax Section
    American Bar Association
    Tax Section, U.S. Activities of Foreigners and Tax Treaties Committee, Chair, 2018-Present; Chair Elect, 2016 -2018; Vice Chair, 2013 - 2016 
    International Bar Association

    U.S. National Reporter, Taxes Committee, 2014 - 2015
    Taxes Committee

    University of Florida Levin College of Law, Taxation LL.M.
    Adjunct Professor
    University of Miami School of Law, Taxation LL.M.
    Adjunct Professor
  • Florida
  • Band 3, Chambers USA, Tax, 2019

    Chambers USA, Tax, Up & Coming, 2017-2018

    The Best Lawyers in America, Tax Law, 2016 - present

    Florida Super Lawyers, Florida Rising Stars, 2017 - present

    Daily Business Review, Rising Star, 2015   

    American Bar Association Section of Taxation, 2010 Nolan Fellowship

    Richard B. Stevens Award, presented to outstanding LL.M. tax graduate, as selected by LL.M. tax faculty, Class Rank No. 1

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