michael smoker smoker gard associates llp

Michael D. Smoker, CPA, J.D.

Professional and Business History:
Mike has over 30 years experience as an attorney in the areas of tax, estate planning, real estate and business transactions. Additionally, Mike has 30 + years experience in public accounting providing business and personal tax services, financial accounting services, estate planning services, business advisory and development services. Mike also has experience in various business start-ups, mergers and acquisitions of going concerns and related entrepreneurial activities.

nick gard smoker gard associates llp

Nicholas T. Gard, J.D., LL.M.

Professional and Business History:
Nick has over 30 years experience as an attorney. He  focuses on estate planning, real estate transactions, choice of entity, business formations, Section 1031 Exchanges, and other transactional areas of law.  He is also available for assistance in developing investment and tax planning strategies.


Nicole M. Gard, Esq.

Nicole has been with Smoker Gard Associates LLC full time since 2014. Nicole focuses on real estate law, estate planning, and business law. Additionally, Nicole manages the in-house real estate title insurance company Professional Settlements of PA LLC.


Heather A. Reybok

Heather has been with Smoker Gard Associates LLC since 1999. She graduated from Millersville University with a B.A. in Political Science and has an Associate Degree in Paralegal Studies from Harrisburg Area Community College. She supports our Elder Law Division and Estate Planning and Administration Divisions, as well as assisting in Family Law and Adoption in our New Holland Office. She is a Notary Public. In her spare time, Heather enjoys spending time with her husband and reading on the beach.

Stephanie Waller Eshleman

Stephanie joined Smoker Gard Associates in February 2011. She is a graduate from Pierce College  with a B.A. in Paralegal Studies and also received an Associates Degree in Legal Studies from Harrisburg Area Community College. She supports our offices in the area of business law and assists in other areas as needed. She is a Notary Public. In her spare time, Stephanie enjoys spending time with her husband, son and her dog. She enjoys traveling especially to Jamaica and Puerto Rico.

Jessica Zeidler

Jessica joined Smoker Gard Associates LLP in February 2017. She is a 2010 graduate of Lancaster Bible College.  Jessica grew up in Philadelphia with her parents, who now live in Georgia, and her sister who followed her to Lancaster County.  Jessica supports our office in the area of real estate law and title insurance. In her spare time, Jessica enjoys reading, horror movies and participating in live theater, both backstage and on-stage.


Denise Negron


Alayna Crossen