Won-Han Cheng is a partner in the international law firm of K&L Gates, resident in its Seattle office, where she is a member of the Tax and Corporate practices.  Ms. Cheng focuses her practice on the 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.  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.