Bio

Nicholas Horner is a business lawyer with nearly 10 years of experience in the areas of mergers and acquisitions, securities law compliance, fund formation, and taxation. Nick’s mergers and acquisitions experience includes representing corporations, partnerships, and limited liability companies on domestic and cross-border sale and acquisition transactions, joint ventures, mergers, growth equity investments, and reorganizations ranging in transaction value from $1 million to more than $300 million. Nick also has extensive experience working with companies across all stages of growth, as well as independent sponsors and venture capital and private equity funds, in connection with capital raising, fund formation, portfolio company acquisitions and co-investments, securities law compliance, and other regulatory matters (including compliance with the Investment Company Act and the Investment Advisers Act). Additionally, Nick has counseled institutional investors, including state pension funds, in connection with the drafting and negotiation of private equity investments involving capital commitments ranging from $50 million to $1 billion. Nick's taxation experience consists primarily of advising high-net-worth individuals, startups, established businesses, real estate developers, and private funds on tax-deferred investments in Opportunity Zones. Specifically, Nick advises on the formation and management of Qualified Opportunity Funds and Qualified Opportunity Zone Businesses (including reorganizations and mergers and acquisitions transactions relating thereto), which he has lectured on at various events, including ICSC's West Florida Idea Exchange, 10ACIOUS' Executive Mastermind Series, Tampa SCORE's Small Business Clinic, Florida ACG Capital Connection, and the White House Opportunity & Entrepreneurship Summit. Outside of the office, Nick is an adventure seeker and avid outdoorsman. After passing the bar exam, Nick solo-hiked 250 miles on the John Muir Trail, crossing 10 mountain passes over 10,000 feet. Since then, he has thru-hiked the Great Smoky Mountains National Park, summited Mount Rainier, and toured 1,400 miles of the Patagonian Andes by motorcycle. Closer to home, Nick enjoys kayaking the Hillsborough River and boating in Tampa Bay.