Nicholas D. Gaffney, Associate


Nicholas Gaffney is an associate in the Trusts & Estates Practice Group. Mr. Gaffney practices in the areas of estate planning and both administration and tax planning for estates and trusts.

Mr. Gaffney's experience includes

  • Drafting wills and trusts, including grantor-retained annuity trusts.
  • Assisting in the implementation of gift, estate, and generation-skipping transfer tax planning techniques designed to achieve tax-efficient multi-generational wealth transfers.
  • Assisting not-for-profit corporations in obtaining and maintaining federal tax exemption.
  • Preparing business entity formation instruments.

Legal Services

Education and Honors

  • University of Florida (LL.M., 2013)
    • Major: Taxation
    • Research Assistant for Professor Dennis A. Calfee
    • Book Award Recipient: Taxation of Gratuitous Transfers and Non-Qualified Deferred Compensation
  • University of Florida Levin College of Law (J.D., cum laude, 2012)
    • Book Award Recipient: Taxation of Gratuitous Transfers and Civil Clinic
  • DePauw University (B.A., magna cum laude, 2005)
    • Phi Beta Kappa

Bar Admissions

  • Indiana
  • Florida