Nicholas Lagoni

Nicholas (“Nick”) Lagoni is a managing director in the Private Client Services practice at Andersen. Nick has over 21 years of experience in providing tax services to ultra-high-net-worth individuals and families, family offices, and the owners/principals of alternative investment funds. For his clients, Nick generally focuses on matters related to federal and state income taxes, federal gift, federal estate, and federal generation-skipping taxes. Working in concert with other advisers of his clients, he endeavors to look at the “big picture” and to provide comprehensive, bespoke ideas that tax efficiently effectuate the goals and objectives of his clients.

For his family office clients, Nick works on a variety of income, gift, estate, and generation-skipping tax matters unique to family offices. Specifically, Nick advises on the economics, formation, structure, and operations of the family office. As family offices are generally multigenerational, he also aids the family and family office on the development, implementation, and modification of multi-generational wealth transfer plans. Finally, Nick prepares and reviews related tax returns.

Similarly, for alternative investment owners/principals, Nick assists with a variety of tax matters unique to owners/principals of alternative investments. With respect to income taxes, Nick advises on matters unique to owning an interest in an alternative investment, including pertinent tax elections, application of the net investment income tax, qualified small business stock benefits, and multi-state tax planning. In addition, he works with his clients and their advisers to develop a comprehensive wealth transfer strategy, with emphasis on utilizing a client’s carried interest and planning for other, non-fund assets. As with all his clients, Nick is significantly involved in the preparation and review of related tax returns.