Our vision? Clearing the way for yours.

When it comes to the legal intricacies of your organization, not every question has a simple and direct solution.

It’s crucial to have a legal partner who can see both the big picture and the nuances, assess the true scope of your needs, and help you navigate multi-faceted legal issues with sensitivity, ingenuity, and expertise. At Lucidate, we’ll ask all the right questions and deliver thoughtful, pragmatic answers to your most pressing challenges, so that you can focus on what you do best.

Lucidate’s Mission

To build a law practice where transparency, access, and efficiency come standard, and a culture where client advocacy lies at the heart of every interaction.

We’re innovating every day to light the path forward for organizations like yours. Here’s how.

Transparent processes.

We’ll never leave you in the dark about where your money’s going. Track projects in real time, so you always know the status of your services.

No fine print.

We keep things simple and straightforward, explaining everything crystal clearly and giving you fewer hoops to jump through, so you can get answers faster and more easily.

Value-based pricing.

Our selection of flat-rate packages allows you to anticipate and understand your legal costs, so you never feel blindsided by a bill.

Meet our founder, Marc

After more than a decade of experience in business law, Marc Lewin recognized that there was a way to practice law that better served clients and their lawyers—one without the inefficiencies that have plagued the profession for decades.

With Lucidate, Marc set out to create a new kind of law practice: One that focused on what’s possible rather than what’s always been done.

And our name says it all: Lucidate P.C. is the first law firm in Rhode Island to have a pure trade name. Because we believe a law firm shouldn’t be about its founders or owners, but about the people it serves. On a deeper level, “Lucidate” speaks to our core value of elucidating the opaque and simplifying the complex, thereby illuminating the way forward for our clients.

Having founded several businesses, Marc draws upon his own hands-on experience, which has granted him the perspective of a businessperson and the ability to relate to the clients he serves.

Marc also worked for two public accounting firms, earning an insider’s understanding of tax compliance, and serves on the boards of local nonprofits.

While he may be known as a strategic and analytical thinker with rock-solid experience in the field, all agree that Marc’s most defining characteristic is his unyielding belief in people. Marc looks forward to growing his team, bringing together legal professionals and businesspeople to transform the way legal services are delivered.

Marc Lewin

Bar Admissions

Rhode Island

May 2015

Massachusetts

April 2015

Maryland

Jan 2008

U.S. Tax Court

July 2008

Education

Georgetown University Law Center

LL.M. Taxation
2007 – 2008

The John Marshall Law School

J.D.
2004 – 2007

Tufts University

B.A., English, Magna Cum Laude
1994 – 1998

Representative Experience

Rhode Island tax matters

● Successfully appealed a claim by Rhode Island Division of Taxation that a construction contractor owed sales tax on the percentage markup of materials under a cost-plus contract with its customers.
● Secured a favorable settlement for an out-of-state mailing service provider by appealing a Rhode Island Division of Taxation decision concerning sales and use tax.

Restructuring and deferred compensation

● Assisted companies in real estate and manufacturing industries in changing their state of tax residency to minimize their tax compliance burdens and position their owners for tax savings upon the future sale of their businesses.
● Advised on options for expiring incentive stock options and navigated 280G “golden parachute” implications for a publicly traded company.

International tax matters

● Advised a multinational company regarding secondment of employees to their U.S. affiliate to reduce exposure to having a permanent establishment, and drafted the secondment agreement.

● Guided a former U.S. resident through post-expatriation international tax issues for himself and his alternative investment businesses, including complex U.S. source income determinations.

Reducing tax liability

● Successfully negotiated an IRS Offer-in-Compromise for a business owner, reducing federal tax debt by two-thirds of the original liability and keeping the owner out of bankruptcy.
● Saved an electric power provider from financial disaster by reducing state gross earnings tax debt by over one third, through a combination of Rhode Island tax amnesty and a Rhode Island Offer-in-Compromise.

Legislative and regulatory matters

● Analyzed and drafted a letter on proposed IRS regulations that gained the attention of ranking government officials.
● Presented comments on draft federal tax credit legislation which received attention from bill sponsors.

Structuring and restructuring

● Re-domesticated and restructured a collection of high-net-worth family businesses into a series LLC to provide liability protection and tax compliance savings.
● Counseled a recreation business through tax-free restructuring, achieving expansion efficiency, increased protection of intellectual property, tax reduction, organizational efficiencies, and facilitation of succession planning.
● Created a family limited partnership and coordinated a tax-free reorganization for a high-net-worth family to help the family achieve their goals of estate planning and centralization of asset management.
● Advised a new technology start-up on choosing a business entity, as well as negotiating and structuring the owners’ equity interests.

Contract drafting

● Drafted contracts for the original sale and transfer of artwork, providing the artist with reputational and other protections and ensuring the artist economic benefit from future increases in the value of the artwork.
● Drafted an LLC operating agreement for a real estate development company with a complex distribution waterfall and multiple investments with varying profit and loss allocations.
● Overhauled a construction company’s customer contract to better protect the company and ensure compliance with Rhode Island and Massachusetts laws.
● Drafted best-in-class kosher certification agreements for a kosher certification agency’s certification of manufacturers, caterers and private label arrangements.

Our values

The values that fuel us

These four concepts lie at the core of all our actions and interactions. We hold fast to our values, staying true to the ideals that define us.

Growth

We’re always looking to do better—personally, professionally, and organizationally

Respect

We treat all people with the respect they deserve, clients, colleagues and ourselves included.

Illumination

We light the way by simplifying the complex, elucidating the opaque and spreading optimism.

Truth

We act with integrity and take full responsibility for our actions.

G.R.I.T.

We cultivate the resilience to persevere through adversity. 

Get in touch

Let us learn how we can help you navigate legal matters with confidence and true peace of mind.