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Overview
Lucas Rachuba is a partner in the Tax practice based in the San Francisco and Century City offices. Lucas focuses on private equity and public company M&A, credit funds, hedge funds, venture capital, and real estate transactions. His clients include private equity firms, portfolio companies, public companies, and stand-alone fund clients. He works with private equity principals, boards of directors, and members of senior management. He also advises on various topics related to transaction and fund structuring, including on international issues, taxation of carried interests, QSBS and tax elements of compensation structuring.
Education
- J.D., Harvard Law School, 1999, Magna Cum Laude
- A.B., Dartmouth College, 1996, Summa Cum Laude
Representations
Mr. Rachuba’s recent client successes include advising:
- A New York-based private equity fund on its acquisition of an Australian mortgage business.
- A San Francisco-based private equity fund on the recapitalization and IPO of its portfolio company.
- A Los-Angeles based private equity fund on multiple international acquisitions.
- Los Angeles and New York-based publicly-traded partnerships on converting to corporations post-2017 tax reform.
- Various private equity and hedge fund professionals on solutions to the new “3 year carry” capital gain rules.
- A Los Angeles-based credit fund manager on the tax implications of setting up a Japanese KK subadvisor.
- Various industry professionals on self-employment tax strategies.
- An energy fund on Latin American power purchase agreement investments.
- A Singapore sovereign wealth fund on investments in loan origination and life settlement platforms.
- A sovereign wealth fund on the implications of 2017 tax reform for its MNC investee companies, such as airlines and telecoms.
- A U.S. credit fund on airplane leasing transactions in Ireland.
- Clients on the U.S. tax aspects of structuring an India-focused VC/PE fund.
- A U.S. hedge fund on a restructuring of an Atlanta-based real estate investment.
- A U.S. credit fund on setting up an Irish treaty platform for its direct lending investments.
- A Canadian sovereign wealth fund on an acquisition of multiple U.S. partnerships and corporations from a San Francisco private equity fund.
- A Hong Kong-based asset manager on U.S. tax deferral techniques/platforms.
- A credit fund on the acquisition of multiple blocker entities from a U.S. private equity fund.
- Clients on the availability of foreign tax credits for a withholding tax imposed on a series of VC funds selling an India investment to a multinational retailer.
- A hedge fund on the acquisition of Latin American receivables.
- A Middle Eastern sovereign fund on investment in a Brazil clean energy platform.
news
- Paul Hastings Advised CAI on the Acquisition of Parsable, Inc. - September 27th, 2024
- Paul Hastings Advised Semnur Pharmaceuticals, Inc. in $2.5 Billion SPAC Merger Agreement with Denali Capital Acquisition Corp. - September 3rd, 2024
- Paul Hastings Advised Marubeni Corporation on Strategic Investment in Wheels, Partnering with Apollo Funds - July 29th, 2024
- Paul Hastings Advised Varicent and Great Hill Partners on Strategic Investment from Warburg Pincus, Great Hill Partners, and Spectrum Equity - July 18th, 2024
- Paul Hastings Advises Hanwha in Acquisition of Philly Shipyard - June 24th, 2024
- Paul Hastings Advised Goldman Sachs in Thoma Bravo’s $5.3 Billion Acquisition of Darktrace - April 30th, 2024
- Paul Hastings Advised Morgan Stanley, J.P. Morgan, Rabo Securities and the Other Underwriters in AGCO Corporation’s Inaugural $1.1 Billion Senior Notes Offering - March 26th, 2024
- Paul Hastings Advises Equilend in Sale to WCAS - January 23rd, 2024
- Paul Hastings Advises Underwriters on Chesapeake Utilities Corporation’s Common Stock Offering - November 15th, 2023
- Paul Hastings Advised Lenders in Connection with Legends’ Acquisition of ASM Global - November 7th, 2023
- Paul Hastings Advised Spearmint Energy on $92 Million Tax Equity Financing for Battery Energy Storage Project in ERCOT - October 20th, 2023
- Paul Hastings Advises Underwriters on ONEOK’s $5.25 Billion Senior Notes Offering - August 14th, 2023
- Paul Hastings Advises STG in $1.4 Billion Take-Private of Avid Technology - August 9th, 2023
- Paul Hastings Advised Micronics Engineered Filtration Group in Acquisition of AFT - July 28th, 2023
- Paul Hastings Advised Freedom Acquisition I Corp. in Business Combination with Complete Solaria - July 19th, 2023
- Paul Hastings Advised STG Partners in Acquisition of Wrike - July 12th, 2023
- Paul Hastings Advises Quotient Technology, Inc. in $430 Million Business Combination with Neptune Retail Solutions - June 22nd, 2023
- Paul Hastings Advised Symphony Technology Group in $1.5 Billion Acquisition of Momentive Global - June 2nd, 2023
- Paul Hastings Advises Vector Capital in Acquisition of Riverbed Technology - May 30th, 2023
- Paul Hastings Advises Sisecam Chemical Resources LLC in Acquisition of Sisecam Resources LP - May 26th, 2023
insights
- Treasury Issues New Guidance Affecting Sovereign Wealth Funds, Qualified Foreign Pension Funds, and Domestically Controlled REITs and RICs - January 9th, 2023
- U.S. Senate Passes Inflation Reduction Act - August 10th, 2022
- Proposed Legislation Threatens to Upend Carried Interest Rules - August 2nd, 2022
Engagement & Publications
- Speaker on UBTI issues, Stanford Management Company annual legal counsel conference, Palo Alto
- Speaker, Wells Fargo Tax Reform panel for hedge funds, San Francisco
- Speaker, BofA Merrill Lynch hedge fund tax roundtable, San Francisco
- Speaker, PEI Private Equity Conference, San Francisco
- Speaker, American Bar Association Tax Committee meeting, San Francisco
- Speaker, EY Alternative Funds Symposia, San Francisco and Los Angeles
- Speaker, EY International Tax Conferences, New York and Singapore