Summer Ayers LePree

Adjunct Faculty, Tax Program

LL.M., 2007, University of Florida
J.D., 2006, University of Florida
M.B.A., 2003, University of Miami
B.A., 2002, International Finance and Marketing, University of Miami

Summer Ayers LePree is a Partner in Bilzin Sumberg's Tax Group,  where she focuses her practice on international taxation. She has extensive experience advising clients on international restructurings, treaty planning techniques, and other international and domestic corporate and partnership tax matters, as well as significant experience with international tax planning and structuring for high net worth private clients.

Ms. Ayers LePree is experienced in the taxation of financial instruments and the use of tax treaties in international tax planning. She  also has substantial experience advising high net worth clients on various cross-border planning matters, including pre-immigration planning, expatriation, US income and transfer tax aspects of foreign trusts and estates and cross-border compliance issues. Summer also counsels clients on FATCA compliance matters.

She has represented clients before the Unites States Tax Court, the Internal Revenue Service, and the United States Treasury. Ms. Ayers LePree also has assisted many nonprofit entities with obtaining tax-exempt status for US federal tax purposes and counseled such clients on the unrelated business income tax and other related tax issues.

At Miami Law she teaches U.S. Investments by Latin American Investors in the Graduate Program in Taxation.