Ms. Cheng is a Managing Director (Tax Structuring) in the Ares Legal Department. Prior to joining Ares in 2017, she was a Vice President, Senior Tax Planning Director at JPMorgan Chase, where she advised asset management business on various tax issues. Previously, she was a Tax Attorney at Debevoise & Plimpton LLP. Ms. Cheng holds a B.A. from Peking University in Law, a J.D. from University of Houston Law Center and an L.L.M. from New York University School of Law in Taxation. New York University School of Law in Taxation.