B. Cory Lee serves as Tax Counsel at SMB Law Group LLP, where he advises clients on the tax side of business acquisitions, entity structuring, and ongoing operations. Cory joined the firm in October 2026, bringing a decade of tax and transactional experience across Big Four accounting, private practice, and the wealth management and alternative investment industries.

At SMB Law Group, Cory works with buyers, sellers, and operators to structure transactions and entities in a tax-efficient way. He supports the firm’s M&A and Strategic Tax Planning practices on matters including tax due diligence, partnership and closely held business taxation, and the drafting and negotiation of operating agreements, buy-sell agreements, and other transaction documents.

Before joining SMB Law Group, Cory was a due diligence attorney where he conducted due diligence on alternative investment vehicles, including non-traded BDCs, private equity funds, interval funds, and REITs, for broker-dealer and RIA clients. He has also worked as general counsel and chief compliance officer at a registered investment adviser, and as an associate attorney in a local firm in Southern Utah. Cory began his legal career at PwC in the tax M&A group where he conducted tax due diligence on acquisition targets, advised on domestic and international restructuring strategies.

Cory earned a Master of Laws (LL.M.) in Taxation from the University of Florida Fredric G. Levin College of Law in 2016. Cory also graduated from the University of Missouri School of Law, where he also earned a Certificate in Tax Planning with honors, in 2015. During law school, he served as a legal extern with the IRS Office of Chief Counsel. He earned his Bachelor of Science in Economics from the University of Utah in 2007.