Professionals
Photo of Lucas K. Love
Associate / Honolulu

Lucas K. Love

T
808.523.2580
F
808.523.0842
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llove@carlsmith.com

Lucas Love is an Associate in the firm's Honolulu office and a member of its Tax practice group. His experience includes advising some of Silicon Valley's largest companies on a variety of international tax planning and federal tax controversy matters. Prior to law school, Lucas was a staff auditor at one of the nation's largest and most prestigious accounting firms. In addition to his law degree, he has a master's degree in accounting and is a Certified Public Accountant (not in public practice).

Local & International Corporate Transactions and Related Tax

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Developed succession plans for small business to transfer ownership from one generation to another. Negotiated and prepared the documentation for the sale of medical and dental practices as well as other businesses. Structured tax-free investment in Hawaii real estate for Japanese investors. Advised corporation seeking to expand architectural business in Indonesia. Prepared employment agreements to provide for Section 409A deferred compensation arrangements. Advised individuals with foreign financial assets regarding their international tax and banking filing obligations

U.S. & International Estate Planning

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Created trusts that transferred personal residences and small businesses to children and discounted values for estate and gift tax purposes. Analyzed international tax aspects of estate plans for Korean and Japanese individuals with significant assets both in their home countries and the U.S. Advised trustees regarding the duties in terminating trusts and distributing property to beneficiaries.

Distinctions

  • Judge Martin Pence Scholarship for Academic Achievement, University of California Berkeley, School of Law
  • Deloitte Outstanding M.Acc. Student, University of Hawaii at Manoa
  • Beta Alpha Psi, Accounting Honor Society, University of Hawaii at Manoa
  • Beta Gamma Sigma, University of Hawaii at Manoa
  • Provosts' Honors, University of California at Los Angeles
  • Golden Key International Honor Society, University of California at Los Angeles

Affiliations

  • Hawaii State Bar Association - Tax Section
  • Hawaii State Bar Association - Probate & Estate Planning Section
  • Hawaii Society of Certified Public Accountants

Publications

  • "The Tenth Circuit Invokes the Tax Injunction Act: No Decision on the Constitutionality of Colorado's Reporting Requirements for Out-of-State Retailers," Baker & McKenzie: Tax News and Developments (October 2013)
  • "Malaysia Guidance on E-Commerce Combines Illuminating and No-So-Illuminating Aspects," Baker & McKenzie: Tax News and Developments (June 2013)