Won-Han Cheng


925 Fourth Avenue, Suite 2900
Seattle, WA 98104-1158

United States of America

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.


  • B.B.A., University of Hawaii (1992)
    with distinction, Accounting
  • J.D., University of Hawaii, Richardson School of Law (1995)
  • LL.M., University of Washington School of Law (1999)


Bar of Hawaii (Inactive), Bar of Washington
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