Dawn Lim


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Dawn Lim is a corporate associate in O'Melveny's New York office. Dawn previously assisted MNCs with U.S. international tax structuring and planning opportunities at a large public accounting firm, where she was part of the international tax practice in its Philadelphia, New York, and Singapore offices.


  • Korean


Bar Admissions

  • New York


  • University of Pennsylvania Law School, J.D.: Editor (vol. 35) and Executive Technology editor (vol. 36) for University of Pennsylvania Journal of International Law, Pamela Daisy Award.
  • University of Rochester, B.A. in Economics,: cum laude

Alerts and Publications

Final Regulations Alleviate Many Concerns About US Tax Treatment of Carried Interest, but Some Questions Remain

January 16, 2021

New Regulations May Help Foreign Corporations Undertaking an IPO Avoid PFIC Status

January 8, 2021

COVID-19 Relief Package Includes Significant Extensions of Key Renewable Energy and Carbon Capture Tax Credits

December 29, 2020

Proposed Regulations Provide Guidance for TCJA’s New Carried Interest Rules

August 7, 2020

IRS Releases Carbon Capture Section 45Q Proposed Regulations - Providing Long Awaited Answers to Many Developer and Investor Questions

June 22, 2020

CARES Act NOL Rule Changes and Financially Troubled Companies

June 15, 2020

IRS Provides Relief for Beginning of Construction

June 2, 2020

Initial Impressions of the Business Tax Measures in the Phase III Coronavirus (COVID-19) Legislation

March 26, 2020

Families First Coronavirus Response Act Is Signed Into Law, Providing Paid Family and Sick Leave for Many Affected Employees

March 19, 2020

Final Regulations Expand Prospects for Businesses and Investors in Qualified Opportunity Zones

March 12, 2020

Supreme Court Strikes Down “Bob Richards” Rule, Impacting Consolidated Group Members’ Entitlement to Tax Refunds in Bankruptcy Proceedings

March 2, 2020

Transition Relief for Section 382 Proposed Regulations

January 15, 2020

Proposed Regulations May Significantly Reduce the Value of Net Operating Loss Carryforwards and the Value of Companies with Net Operating Losses

September 16, 2019

Opportunities for Stadium Development and Sports Industry Operating Businesses in New Treasury Proposed Regulations on Qualified Opportunity Fund Investments

July 9, 2019

Many Early-Stage Companies Could See Substantial Benefits from Opportunity Zone Tax Incentives

June 3, 2019

Treasury Releases Proposed Regulations Providing Additional Clarity on Qualified Opportunity Fund Investments

April 26, 2019

Proposed Regulations Provide Relief for Individual and Pass-Through Shareholders of Controlled Foreign Corporations

March 13, 2019

Press Releases