Lucas Rachuba joined Ropes & Gray in 1999, practicing in the Tax & Benefits Department. Lucas focuses on the taxation of unregistered pooled investment funds such as hedge funds, private equity funds (venture and LBO), and real estate funds. His clients include both fund managers/sponsors and investors. He advises direct investment funds and funds of funds. Lucas' tax practice also supports investment advisory firms as well as start up, venture-backed and post-IPO companies.
counsels investment funds on structure and start-up issues as well as on ongoing operations, including partnership and corporate tax planning. Lucas regularly advises clients on tax implications of cross-border investments including the application of ECI/FIRPTA and CFC/PFIC regimes, and on financial instrument taxation. A substantial part of his practice is devoted to sponsor/manager compensation issues. In addition, he has frequently represented clients in acquisitions, stock and asset sales, mergers, and partnership recapitalizations.
Bar Admissions: California, 2005; New York, 2002; Massachusetts, 1999