Drake D. Nicholas


  • Temple University School of Law, L.L.M., Taxation
  • Duquesne University School of Law, J.D.
  • Pennsylvania State University, B.A.


  • Pennsylvania
  • U.S. District Court for the Middle District of Pennsylvania
  • U.S. Tax Court

Practice Areas


  • Best Lawyers in America - Employee Benefits


  • Pennsylvania Bar Association
  • NCEO Association
  • ESOP Association


  • Governor Corbett Signs House Bill 1950 into Law

Drake D. Nicholas

Partner(717) 231-6622
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Drake has been listed in the Best Lawyers in America® for over 20 years. He is a member of the firm's Business and Employment practice groups and focuses his practice on mergers and acquisitions, employee stock ownership plans, corporate reorganization, corporate governance and employee benefits, ERISA and executive compensation.

Mr. Nicholas is involved in the merger and acquisition arena for many different industry sectors, including in particular, companies in the technology, health care, manufacturing and professional service sectors. Mr. Nicholas also works frequently with private equity investors as part of his merger and acquisition practice.

Mr. Nicholas manages the firm’s Employee Stock Ownership Plan (ESOP) practice and oversees the firms non-financial institution mergers and acquisition practice. Mr. Nicholas regularly advises shareholders, directors and companies and various other professional and private fiduciaries regarding the establishment, use and operation of ESOPs and ESOP related strategies, including ownership succession transactions, management buyouts, mergers and acquisition.

Mr. Nicholas also advises and represents clients with respect to tax audits and other matters before federal agencies charged with the enforcement of the Employee Retirement Income Security Act (ERISA), including the United States Department of Labor and the Internal Revenue Service. Mr. Nicholas lectures extensively to CPAs and other professionals and before numerous business organizations on business succession/acquisition strategies.