nick gard smoker gard associates llp

Professional and Business History:
Nick 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.

Bachelor of Science, Wilkes University, 1980
Juris Doctorate, Ohio Northern University, 1987
LL.M. in Taxation, Temple Law School, 1993

Professional Activities and Memberships:
Pennsylvania Bar Association
Lancaster County Bar Association
Northumberland County Bar Association