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WE THINK YOU’LL LOVE WORKING WITH US. HERE’S WHY.
Nelson A. Toner Nelson A. Toner

Nelson A. Toner


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Meet Nelson, a thoughtful advisor who makes tax planning feel like a walk in the park.

Nelson A. Toner

EMAIL

207 228-7299 direct
207 774-1200 main
207 774-1127 facsimile

100 Middle Street
PO Box 9729
Portland, ME 04104-5029

Chair
Tax Practice Group

AWARDS
  • The Best Lawyers in America® 2025 (Ranked since 2003)
    Tax Law
  • The Best Lawyers in America® 2021
    “Lawyer of the Year” – Tax Law
  • AV Preeminent® – Martindale-Hubbell
  • Recognized in Super Lawyers
  • Barnett I. Shur Civic Award
  • Excellence in Governance Award from Catholic Health East for leadership and service on the board of the Mercy Hospital


Best Lawyers Award Badge

PRESS & PUBLICATIONS MEDIA

Here’s why you’ll enjoy working with him.

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.

But that’s not all. 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

In his former life, Nelson was:

  • Working in the Boston office of Grant Thornton, an international accounting firm.

When Nelson isn’t working, he is…

Serving on various committees at the Woodfords Church and Mercy Health Care System of Maine. Otherwise you’ll find him putting his green thumb to use in the garden, or out on the green perfecting his putt. He also enjoys biking, hiking, and playing softball.

Background

Education
LLM, Taxation, Boston University, 1988
JD, Case Western Reserve University, 1984
BS, Mathematics, Trinity College, 1981

Admitted to practice
State of Maine
Commonwealth of Massachusetts
US Tax Court

Memberships

Maine State Bar Association
American Bar Association
Cumberland County Bar Association
Maine Estate Planning Council
Woodfords Church (Member of the Diaconate)
Mercy Hospital Healthcare Foundation (Committee Member)
Mercy Hospital, member of EMHS (Former Chair of the Board)