Lena E. Smith is a tax partner. Her practice focuses on advising clients on complex public and private M&A transactions, joint ventures and cross-border transactions, including corporate transactions in the insurance industry. She also advises clients on the structuring and formation of private investment funds and investment fund manager platforms.  Ms. Smith is recognized as a Next Generation Partner for international tax by The Legal 500 US (2024). She is also recommended for U.S. tax.

Ms. Smith joined Debevoise in 2015. She received a J.D. from Brooklyn Law School summa cum laude in 2015. She was the managing editor of the Brooklyn Law Review and a fellow in the Dennis J. Block Center for the Study of International Business Law. Ms. Smith received a B.A. magna cum laude from Boston University in 2011.

Ms. Smith is a co-author of “Debevoise & Plimpton Discusses Proposed Regulations on 15% Corporate Minimum Tax,” CLS Blue Sky Blog (September, 2024) and “Proposed Anti-Fee Waiver Regulations: A Blueprint for Waiving Fees?,” Bloomberg BNA Tax Management Memorandum (Vol. 57, No. 5) (March, 2016).