The 2012 edition of Tax Directors Handbook has listed Caplin & Drysdale as #53 out of the top 100 global tax law firms. The Tax Directors Handbook, a leading international tax guide, rates tax law firms in different jurisdictions and analyzes their tax capabilities. The guide has also ranked Caplin & Drysdale as a leading tax law firm in the United States, and has recognized Lucy Lee, Patricia Lewis, Marcus Owens, Michael Pfeifer, David Rosenbloom, and Douglas Varley as leading lawyers.