Nelson A. Toner

Nelson A. Toner


Bernstein, Shur, Sawyer & Nelson, P.A.

Recognized since 2003

Portland, Maine

Practice Areas

Tax Law

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Lawyer of the Year Badge - 2024 - Tax Law Lawyer of the Year Badge - 2021 - Tax Law Lawyer of the Year Badge - 2018 - Tax Law Lawyer of the Year Badge - 2013 - Tax Law
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Whether it’s international, federal, or state tax planning, business succession planning, or estate planning, Nelson is ready with thoughtful, practical, and effective guidance. He is eager to provide clear explanations of tax policies and help his clients swiftly and confidently navigate the tax consequences of even the most complex transactions, including mergers and acquisitions, tax-free exchanges, reorganizations, and municipal and private activity bond financing.

Nelson advises educational organizations, health care agencies, hospitals, and nonprofits on a range of tax matters, including Maine sales and use tax issues, real property tax, and public charity and private foundation status. He frequently shares his expertise at seminars for the Maine Bar Association and with law students at the University of Maine Law School as adjunct professor of estate and gift tax. In 2007, Nelson received the firm’s Barnett I. Shur Civic Award in recognition of his steadfast service to the community.

Nelson is also very experienced in:
  • Advising charitable organizations on private inurement and private benefit matters
  • Counseling individuals on their various estate planning options, like revocable and irrevocable trusts, gift planning, family limited partnerships, and limited liability companies

Location
  • West Tower
    100 Middle Street
    P.O. Box 9729
    Portland, ME 04104-5029
Education
  • Trinity College, BS
  • Case Western Reserve University, JD, graduated 1984
  • Boston University, LLM
Bar Admissions
  • Maine, Maine State Bar Association
  • Massachusetts, Massachusetts Bar Association
Court Admissions
  • US Tax Court

Lawyer of the Year Badge - 2024 - Tax Law Lawyer of the Year Badge - 2021 - Tax Law Lawyer of the Year Badge - 2018 - Tax Law Lawyer of the Year Badge - 2013 - Tax Law
Named "Lawyer of the Year" by Best Lawyers® for:
  • Tax Law, Portland, ME (2024)
  • Tax Law, Portland, ME (2021)
  • Tax Law, Portland, ME (2018)
  • Tax Law, Portland, ME (2013)
Recognized in The Best Lawyers in America® 2025 for work in:
  • Tax Law
Special Focus:
  • Bankruptcy
  • Business and Succession Planning
  • Corporate
  • Fiduciary Tax
  • Limited Liability Companies
  • Mergers & Acquisitions
  • Partnership
  • State and Local Tax
  • Tax Planning
  • Trusts and Estates

Publications

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