Drake D. Nicholas


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


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

Related Industry


  • The Best Lawyers in America¬©, Employee Benefits and ERISA Law (1995-2022)


  • Pennsylvania Bar Association
  • NCEO Association
  • ESOP Association


  • Governor Corbett Signs House Bill 1950 into Law


  • Moderator: "Embracing Change & Preparing for the Future", 2019 Harrisburg Business Seminar (October 2019)
  • "Best Practices to Help Trustees Sleep at Night", The ESOP Association PA/DE Chapter & NY/NJ Chapter Multi-State 2018 Conference (September 2018)

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 Practice Group and focuses his practice on mergers and acquisitions, employee stock ownership plans, corporate reorganization, corporate governance and employee benefits, ERISA and executive compensation.

He 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. Drake also works frequently with private equity investors as part of his merger and acquisition practice.

Drake manages the firm’s Employee Stock Ownership Plan (ESOP) practice. He 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.

Drake 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. Drake lectures extensively to CPAs and other professionals and before numerous business organizations on business succession/acquisition strategies.
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