Nicholas D. Gaffney


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Nicholas Gaffney concentrates his practice in the areas of estate planning, taxation, business planning, and estate and trust administration.  Nicholas holds a master’s degree in taxation and advises individuals and businesses with respect to income taxes, estate taxes, gift taxes, and the federal generation-skipping transfer tax.  His practice includes:

  • Helping families understand, develop, and implement their estate planning goals.
  • Implementing estate planning objectives through the preparation of wills, revocable trusts, irrevocable trusts (including grantor-retained annuity trusts, irrevocable life insurance trusts, and other gifting trusts), and related planning documents to ensure family members are cared for as assets move from generation to generation in a tax-efficient manner with due regard to sensitive personal and family circumstances and challenges that may be present at each new generation.
  • Planning lifetime gifts.
  • Counseling owners of closely held businesses on succession planning.
  • Planning with trusts exempt from the federal generation-skipping transfer tax.
  • Distribution planning for retirement plan benefits.
  • Assisting individuals and companies with tax matters including the preparation and review of tax returns, private letter ruling requests, and tax controversies.
  • Representing individuals and companies serving in fiduciary roles (personal representatives, executors, and trustees) with respect to the administration of estates and trusts.
  • Assisting with charitable planning techniques.
    • Establishing private foundations.
    • Preparing charitable trusts.


American Bar Association