Nicholas D. Horner



Nicholas Horner is a business lawyer with Foley & Lardner LLP and a member of the firm’s Transactions, Private Equity & Venture Capital, and Taxation Practices. Nicholas’ practice is concentrated in the areas of mergers and acquisitions, fund formation and taxation.

Nicholas’ mergers and acquisitions experience includes representing corporations, partnerships and limited liability companies in connection with domestic and cross-border sale and acquisition transactions, joint ventures, mergers, and reorganizations. Nicholas also serves as outside counsel to businesses ranging from local start-ups to portfolio companies of billion-dollar private equity firms.

Nicholas’ fund formation experience includes advising venture capital and private equity firms in connection with their formation of management companies, funds and co-investment vehicles, structuring acquisitions of portfolio investments, and compliance with federal and state securities laws and other regulatory matters. Additionally, Nicholas also regularly counsels institutional investors, including state pension funds, in connection with the drafting and negotiation of private equity investments.

Nicholas’ taxation experience includes structuring acquisitions, dispositions (including sales to employee-stock ownership plans, or “ESOPs”), mergers and joint ventures, as well as drafting and negotiating limited liability company and limited partnership agreements. Nicholas’ practice also concentrates on the formation of "Qualified Opportunity Funds" and related tax-deferred investments made in opportunity zones, pursuant to a federal program enacted into law in December 2017 as part of the Tax Cuts and Jobs Act.


Nicholas completed his master of laws degree in taxation at Georgetown University Law Center (LL.M., with distinction, 2014) and his masters of business administration from Florida State University College of Business (M.B.A., 2013). He earned his J.D. from Florida State University College of Law (cum laude, 2013), during which he served as a law clerk with the Florida Housing Finance Corporation and as a research assistant at the Florida State University College of Law. Nicholas also served as an extern at the U.S. Tax Court for the Honorable Judge Maurice B. Foley as well as the U.S. Bankruptcy Court for the Middle District of Florida for the Honorable Chief Judge Karen S. Jennemann. Nicholas graduated from the University of Florida majoring in finance with a minor in mass communications (B.S., 2010) where he was a member of the Sigma Alpha Epsilon fraternity.

Community Engagement

Nicholas is committed to pro bono work and regularly completes more than 100 hours of pro bono service annually.


Nicholas is admitted to practice in Florida.


Nicholas is the author of “If You Rate It, He Will Come: Why Uncle Sam’s Recent Intervention with the Credit Rating Agencies Was Inevitable and Suggestions for Future Reform,” 41 FLA. ST. U. L. REV. 489 (2014).