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Won-Han Cheng

Fax +1.206.370.6029
Won-Han Cheng is a partner in the Seattle office, where she is a member of the Tax and Corporate practices. Ms. Cheng focuses her practice on federal, state, and international tax issues for both foreign and domestic clients, including public and private corporations, partnerships, and limited liability companies. She advises clients on partnership and corporate tax issues, restructurings and reorganizations, mergers and acquisitions, and other tax planning issues in a wide range of industries including technology, real estate, healthcare and energy.

Ms. Cheng works extensively in the area of alternative investments, assisting institutional investors with investments in pooled investment funds, including energy funds, private equity funds, hedge funds, venture capital funds, and special situation funds.

Her experience includes alternative energy transactions, including negotiating tax equity financing structures for the construction of wind and solar energy assets. Ms. Cheng is a co-author of the chapter “Innovation in Tax Credit Structuring for Solar Energy Projects” in the publication Energy and Environmental Project Finance Law and Taxation (2010).

Ms. Cheng also works with clients on Washington state tax matters, including audits, administrative appeals, and tax planning.

Professional Background

Prior to joining K&L Gates, Ms. Cheng worked at “Big 4” accounting firms in Beijing, P.R.C. and Seattle, Washington.

Speaking Engagements

  • “Impact of Tax Law Changes on Tax-Exempt Entities”, National Conference on Public Employee Retirement Systems Education Webinar (2018), Presenter
  • “The New Tax Bill: Impact on Renewables”, Women of Renewable Industries and Sustainable Energy Education Presentation (2018), Presenter
  • “Going Global: How to Expand Overseas without Getting Lost in Translation,” WSBA International Practice Section (2016), Panelist

Additional Information

  • Co-author of the chapter “Innovation in Tax Credit Structuring for Solar Energy Projects” in the publication Energy and Environmental Project Finance Law and Taxation (2010)
  • Contributing Editor, Washington, Oregon and Alaska Limited Liability Company Forms and Practice Manual
Mergers, Acquisitions and Reorganizations
  • Private Placement by R.D. Merrill Real Estate Holdings, LLC of limited liability company interests in RDM Housing Strategies V, LLC
  • Formation of new joint venture of RDM Housing Strategies V, LLC with fund managed by AEW Capital Management
  • Sale by Merrill Gardens of a joint venture interest in MG Landlord, LLC to Healthcare REIT, Inc., and formation of a new joint venture with Healthcare REIT, Inc. to own, operate and lease independent and assisted living facilities
  • Acquisition by Sky Solar Capital America, Inc., of a large portfolio of renewable energy assets
  • Formation of new joint venture of Best Years LLC with Cindat WT LLC
  • Acquisition by Cardiome Pharma Corp of assets of Artesian Therapeutics Inc.
  • Acquisition by Covance Clinical Research Unit Inc. of Radiant Research Inc.
  • Acquisition by Intelli-Check, Inc. of Mobilisa, Inc.
  • Acquisition by Microsoft of ADECN
  • Acquisition by MSNBC Interactive News, LLC of Newsvine, Inc.
  • Acquisition by Vigor Industrial of Todd Shipyard
  • Recapitalization of Big Sky Carvers with RAF Industries
  • Sale of Lanoga Corporation to Fidelity Investments
Investment Partnerships
  • Altaris Health Partners IV, L.P.
  • Blackstone Real Estate Partners VII L.P.
  • Brookfield Infrastructure Fund III, L.P.
  • Brookfield Strategic Real Estate Partners II, L.P.
  • Carlyle Europe Real Estate Partners III, LP
  • Hellman & Friedman Capital Partners IX, L.P.
  • Rockpoint Growth and Income Real Estate Fund II, L.P.
  • Rockwood Capital Real Estate Partners Fund IX, L.P.
  • Sares-Regis Multifamily Value-Add Fund III, L.P.
  • Starwood Opportunity Fund X Global, L.P.
  • Towerbrook Investors V, L.P.