Seongmi A.An

Law Clerk

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Seongmi pairs her tax and accounting experience with her legal training to support her Seyfarth team on corporate law matters.


More About Seongmi

Seongmi works with Seyfarth attorneys as they guide limited liability companies, corporations, private equity firms, and nonprofit organizations through mergers and acquisitions, joint ventures, corporate governance, and commercial transactions. The team also helps tax-exempt organizations with formation, governance, and tax-exempt compliance—matters in which corporate law and tax law issues are often intertwined.

With every deal or entity structure, Seongmi helps attorneys spot the tax consequences. She researches federal tax questions, such as charitable deductions, fringe benefit exclusions, and employer-provided education benefits, and prepares memoranda that help attorneys evaluate their clients’ options. She also analyzes transactions involving complex, multi-entity ownership structures. In addition, she assists with drafting commercial agreements and reviews entity documents, researching relevant Internal Revenue Code provisions to flag potential tax issues for attorneys.

Seongmi brings an accountant’s precision and a business professional’s fluency to every assignment. With a background in accounting, tax, and finance, she already speaks the language of corporate matters, and adds value to her team, beyond tax-specific questions. She is skilled at organizing complicated facts, identifying tax issues embedded in corporate documents, and translating technical analysis into plain language that attorneys can put to immediate use. Having worked at a Big Four accounting firm, Seongmi understands the pace and expectations of professional practice and is ready to contribute from day one.

Before law school, Seongmi was a senior tax associate, where she led more than 200 tax counseling sessions for expatriates of multinational corporations, developed strategies to defend tax positions before federal and state authorities, and reviewed over 100 Schedule K-1s from hedge fund partners and trust holders. She earned her CPA license and holds a Master of Science in accounting. During law school, she externed for Justice Dario Borghesan of the Alaska Supreme Court, drafting memoranda on standards of review and petitions for hearing, and interned for Judge Ken Hodges of the Court of Appeals of Georgia.

  • JD, University of Washington School of Law
  • University of Illinois Urbana-Champaign

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