Sam Lee, J.D., LL.M.

Sam Lee is a Managing Director and Head of Tax at Galaxy Digital. In this role, Sam is responsible for overseeing the firm’s tax reporting, planning and compliance matters. He has diverse work experience in domestic and international tax matters. Prior to joining the firm, he was the Director of Tax at Reverse Mortgage Funding LLC, a financial services company focused on originations and securitizations of reverse mortgages and investments in mortgage-backed securities and related financial products. Previously, he was Associate Tax Counsel at GoldenTree Asset Management LP, a multi-billion dollar global asset management firm where he assisted with domestic and international tax planning, reporting, and compliance for funds focused on opportunities in high yield bonds, leveraged loans, distressed debt, structured products and private equity. He began his career as a Senior Tax Associate in the International Tax Services and International Tax M&A Services group at PwC, where he provided tax consulting services to multi-national Fortune 500 corporations and large private equity funds. He holds a B.A. in Philosophy from Columbia University, an M.A. in Religion from Westminster Theological Seminary, a J.D. from St. John’s University School of Law, and an LL.M. in Taxation from Boston University School of Law.