Nelson A. Toner

Adjunct Professor

Nelson Toner chairs Bernstein Shur's Tax, Trusts, and Estates Practice Group. He is also a member of the firm's Real Estate and Business Law Practice Groups. Nelson's practice focuses on international, federal and state tax planning, business succession planning, and estate planning. He counsels clients on the tax consequences of sophisticated transactions, such as mergers and acquisitions, tax-free exchanges, reorganizations, and municipal and private activity bond financing. Nelson counsels individuals on estate planning matters such as the use of revocable and irrevocable trusts, gift planning, and family limited partnerships and limited liability companies. He advises educational organizations, hospitals, other health care agencies and other non-profit organizations on Maine sales and use tax issues and real property tax issues, conflict of interest policies, private inurement and private benefit matters, and public charity and private foundation status. Nelson regularly gives tax and estate planning seminars for national organizations, Maine Bar Association, and local and state groups. Nelson is recognized by Best Lawyers in America for his tax work. He is AV-rated by Martindale Hubbell.