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Lucas Forcella is an Associate in the Billings office and a member of the Commercial Transactions, and Tax, Trusts & Estates Practice Groups. Lucas primarily practices as a business attorney, regularly advising clients on commercial transactions (including mergers and acquisitions; commercial real estate acquisitions, sales, and leases; and business succession planning), and on tax matters (including state and local tax credits and incentives; tax audits; and appeals of federal and state taxes). He also represents clients as outside general counsel. Additionally, as many business owners’ personal and professional lives are closely connected, he assists his clients with trust and estate planning. 

Lucas thrives on the challenge of problem-solving and puzzle-solving, distilling complex information into actionable insights. He seeks to educate decision-makers, equipping them with the knowledge to make informed choices about their businesses. He takes pride in being not just a legal advisor to his clients but a strategic partner committed to unlocking their full potential and securing their financial future. 

Lucas is a regular presenter on business and tax issues impacting the mountain-west region, and co-hosts “Ripped from the Headlines,” a monthly educational forum for accountants, business professionals, and other attorneys. He also speaks at state and local bar events and business association meetings, promoting collaboration and knowledge-sharing to support business growth and long-term success.

Before his legal career, Lucas served as a counterintelligence and intelligence officer in the United States Marine Corps in numerous overseas and domestic locations. Lucas left active duty in 2015 and is currently a Major in the Marine Corps Reserve. While in law school, Lucas served as the Web Editor for the North Carolina Journal of Law and Technology and clerked for the Honorable Judge Hunter Murphy of the North Carolina Court of Appeals and the Honorable United States Magistrate Judge Robert T. Numbers, II.

In his free time, Lucas and his wife enjoy introducing their three young sons to the joys of exploring Montana’s great outdoors.

  • Boy Scouts of America, Eagle Scout, 2004 
  • Billings Gazette, “40 Under Forty”, 2024

Wise Wonders Science and Discovery Museum

  • Board of Directors, 2020-present
  • President, 2022-present

Commercial Transactions

  • Representation of developer in seven-figure development project involving high-end hotel.
  • Representation of numerous developers of eight-figure developments of residential, commercial and mixed-use subdivisions and condominiums.
  • Representation of numerous purchasers and sellers in transactions for purchases and sales of seven-figure farm and ranch and commercial businesses.
  • Representation of business owners in eight-figure transactions concerning tax-free reorganization of closely-held c-corporations.
  • Representation of general partner of family limited partnership regarding contested transaction for seven-figure farm and ranch property.
  • Representation of lessee in re-negotiation of long-term commercial lease following material defaults by lessor.

Tax

  • Representation of renewable energy developers in tax treatment of eight-, nine-, and ten-figure renewable energy projects. 
  • Representation of taxpayer in successful contest of eight-figure adjustment to Wyoming property tax valuation of commercial property. Multi-year contest resulted in complete taxpayer victory and established a new standard for appraisal of Wyoming commercial property. Co-lead counsel on tax issues. In re Appeal of Uinta County Assessor, Wyoming State Board of Equalization, Docket No. 2022-35 (2023).
  • Representation of taxpayers in successful contest of seven-figure adjustment to Montana income tax following residency audit. Resulting adjustment was reduced to less than 50% of original and avoided all potential  penalties (an additional six-figure adjustment).
  • Representation of bank in bet-the-company audit by the Montana Department of Revenue regarding regulatory compliance. Original seven-figure adjustment reduced by over 99%.