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With 18 offices, from New York to Los Angeles and Seattle to Orlando, we live and work in communities all over the U.S., collaborating across locations, disciplines and even borders. Our experienced, highly ranked lawyers serve businesses wherever they are and wherever they want to go.

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Pro Bono

Am Law 100 firm with practices in Business, Digital Assets and Data Management, Intellectual Property, Labor & Employment, Litigation and Tax.

Home | BakerHostetler

Margaret Butler Discusses Digital Asset Opportunities for Banks on American Banker Podcast

Artie McConnell Comments on Combs Trial in Wall Street Journal

Texas Imposes Stricter Statutory Requirements for Physician and Health Care Practitioner Noncompete Agreements

Data Counsel

HHS Issues a Request for Information on Deregulation and Innovation: Considerations for Legal and Compliance Teams

<h7></h7> He represents nonprofit and for-profit developers and other clients in the creation and implementation of tax efficient financing and transaction structures. Lucas also assists both individual and institutional clients with income tax planning and controversy.

core/freeform

J.D., New York University School of Law, 2013

B.S., The Ohio State University, 2009, 

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<li>Chambers USA: Tax in Ohio
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<li>Up and Coming (2025)</li>
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<li>The Best Lawyers in America®
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<li>&#8220;Ones to Watch&#8221; in Ohio for Tax Law (2024 to 2025)</li>
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Cleveland

Chambers USA Guide 2025 Recognizes 171 BakerHostetler Attorneys and 73 Practice Areas

Nicholas Mowbray, Glenn Benson, Lucas Witters, Michael Semes Publish Book with LexisNexis

Lucas Witters Speaks at Novogradac 2024 Historic Tax Credit Conference

BakerHostetler Offers Six-Part Virtual CLE for In-House Counsel

BakerHostetler Sponsors Tax Executives Institute Seminar

Deal Team Advises Private Equity Group on Acquisition of Specialty Logistics and Transportation Business

Lucas Witters, Alex Campbell and Scott Swartz Discuss Preserving or Cashing Out a Client’s Business

BakerHostetler Elevates 23 Attorneys to Firm Partnership

Lucas Witters Speaks About Use of Historic Tax Credit

Investing in Opportunity Funds and Opportunity Zones: How to Take Advantage of the New Federal Tax Incentive

Real Estate

Tax-Exempt Organizations and Charitable Giving

Transactional Tax

New Markets Tax Credit

Tax Controversy and Litigation

Affordable Housing

Renewable Energy Tax Credits

Historic Tax Credit

Community Development

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<li>Assisted with the representation of a tax exempt organization’s $25 million redevelopment of an historic building in Cleveland, Ohio, into a charter school using federal and state new markets tax credits and federal and state historic rehabilitation tax credits.</li>
<li>Assisted with a joint venture between RIMA S/A, a large Brazilian company, and a U.S. private equity firm in connection with a $42 million federal and $10 million Mississippi state NMTC financing to develop a $200 million silicon metal production facility in Mississippi. The project also received senior financing from a German financial institution that was guaranteed by the German government. In addition, the state of Mississippi and the local government provided various grants and incentives for the project.</li>
<li>Assisted with the representation of a project sponsor on the ground-up development and financing of a $1.5 billion state-of-the-art steel mini-mill in Northeast Arkansas, selected by IJGlobal Americas (formerly Project Finance Magazine) as the 2014 North American Mining and Metals Deal of the Year. Project capital sources included equity from financial and strategic investors, senior secured debt from private and government lenders, mezzanine debt, EB-5 financing, and various grants and other financial incentives from state, county and municipal governments and commercial partners.</li>
<li>Assisted with the representation of a new markets tax credits leverage lender group in connection with the development of a $25 million Ace Hotel to be located in East Liberty, Pennsylvania. The project was financed with federal new markets tax credits and federal historic tax credits.</li>
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Lucas L. Witters

Lucas L. Witters

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