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Image: Lucas M. Rachuba

Lucas M. Rachuba

Partner, Tax Department

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, hedge fund complexes, real estate funds, portfolio companies, public companies and family offices. He works with private equity and other fund principals, boards of directors and members of senior management. He also advises on various topics related to transaction and fund structuring, including international tax issues, taxation of carried interests, section 892, QSBS and tax elements of compensation structuring. 

His current and past clients include Symphony Technology Group, Francisco Partners, Vector Capital, Guggenheim Partners, Bain Capital, Baupost, Kohlberg & Co., Fenway Partners, Grantham Mayo van Otterloo, Goldman Sachs Asset Management, Merrill Lynch Asset Management, Platinum Equity, Ares Capital, Canyon Capital Advisors, Crescent Capital, Beach Point Capital, GIC, Temasek, CDPQ and Harvard Management Company, among many others.

Lucas regularly speaks on important developments in tax law, including at the USC Tax Conference and at the ABA. Lucas received an A.B. summa cum laude in from Dartmouth College, where he was elected early to Phi Beta Kappa, and a J.D. magna cum laude from Harvard Law School, where he was an editor of the Journal of Law and Technology. Lucas is admitted to the Bar in New York and California and is a member of the New York State Bar Association.

Accolades

  • Tax, Chambers USA

Education

  • Harvard Law School, J.D. (magna cum laude; Editor, Journal of Law and Technology)
  • Dartmouth College, A.B. (summa cum laude

Representations

Engagement & Publications

Speaking Engagements

  • "Private Equity and the One Big Beautiful Bill Act: Opportunities and Challenges,” Strafford, Speaker (Sept. 30, 2025)
  • "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, Speaker

Practice Areas

Tax

Direct Lending & Private Credit Lending

Investment Management

Mergers & Acquisitions, Private Equity, Venture Capital

Private Investment Funds

Private Equity

Financial Restructuring


Languages

Deutsch

Polish

Englisch


Admissions

California Bar

New York Bar


Education

Harvard Law School, J.D. 1999

Dartmouth College, A.B. 1996