Gunster Attorney Andrew Nerney

Overview

Andrew M. Nerney concentrates his practice on providing sophisticated counsel to high-net-worth individuals and families, including same-sex married and unmarried couples, to create tax-efficient wealth transfer strategies through estate, tax, business succession, and asset protection planning.

Andrew has notable experience counseling clients on exemption capture planning, drafting estate planning documents, assisting with the preparation of gift tax, estate tax, and fiduciary income tax returns, assisting individuals with the establishment and maintenance of tax-exempt organizations, foundations, and trusts, as well as conducting extensive research on income, estate, generation-skipping transfer, and capital gains taxation.

Andrew is also experienced at assisting fiduciaries and beneficiaries with estate and trust administration matters. He regularly represents fiduciaries before the probate courts in estate administration proceedings. In addition, Andrew is experienced in aiding in the reformation and decanting of existing trusts to improve their income and estate tax efficiency and utility.

Finally, Andrew also advises individuals interested in planning for charitable giving and changing domicile for tax purposes.

Since no two families are alike, Andrew gives particular attention to the unique and personal circumstances of each client he counsels. He prides himself on developing and implementing advanced planning that achieves the subjective goals identified by his clients.

Honors

  • The Best Lawyers in America, “Ones to Watch,” 2021-2023; 2025
  • Super Lawyers, “Rising Star,” 2019-2020; 2023-2024
  • Dade Legal Aid, Pro Bono Service Award, 2022

News & Insights

Links to individual articles published on WealthManagement.com may be found here.

  • U.S. Appeals Court: Today’s Loans May Be Tomorrow’s Gifts
  • U.S. Appeals Court: Deathbed Checks Are Includible in Decedent’s Estate
  • ‘Standing’ Up for Refunds for Deceased Taxpayers
  • A Work of Art: Preserving Private Foundations by Prohibiting Self-Dealing
  • IRS ‘Strikes Gold’ by Targeting IRA Owners Investing in Coins
  • With Great Powers (of Appointment) Come Great Responsibility
  • Till Death (And Qualified Trusts) Do Us Part
  • Falling from Legislative Grace
  • Charitable Deduction Deconstruction
  • Disclaimer Danger
  • Modification of a GST Trust Didn’t Impact Its Exclusion Status
  • GST Tax Exemptions in Jeopardy
  • Gift Split Gaffe
  • Court Upholds Regulations Requiring Charities to Disclose Donors
  • Tax Court Disallows Trust’s Charitable Deduction for Want of Charitable Intent
  • U.S. Government Extends Reach as Creditor Beyond the Insolvent Estate
  • UBI Tax Not Applied to Receivables Left by Decedent
  • IRS Denies IRS Section 1035 Tax Deferral in Annuity Exchange
  • The Fiduciary vs. Sovereign Immunity
  • IRS ‘Rolls Over’ Where Beneficiary Designation Overlooked
  • IRS Rules on Tax Consequences Associated with Early Termination of a Generation Skipping Taxable Marital Trust
  • “Irrevocable Trusts: Who is the Taxpayer?” Lawline.com, 2024
  • “Making Sense of New York’s Estate Tax ‘Cliff’,” Future Wealth Navigator, 2024

Involvement

Professional Associations & Memberships

  • Florida Bar Association, 2013 - Present
  • Connecticut Bar Association, 2014 - Present
  • New York State Bar Association, 2020 - Present

Civic & Community Service

  • Dade Legal Aid, Pro Bono Attorney, 2022 - Present
  • Jacksonville Area Legal Aid, Pro Bono Attorney, 2024 - Present
  • Legal Aid Service of Collier County, Pro Bono Attorney, 2024 - Present
  • Legal Services NYC, Pro Bono Attorney, 2024 - Present
  • Palm Beach County Supervisor of Elections, Deputy Clerk, 2020-22
  • Meals on Wheels of the Palm Beaches, Director and Volunteer, 2022-24
  • Connecticut Bar Association, Pro Bono Attorney for Military Veterans, 2017-19
  • Hartford Gay and Lesbian Health Collective, Director, 2015-19

Education

  • Georgetown University Law Center, LL.M., 2014
  • Quinnipiac University School of Law, J.D., cum laude, 2013
  • University of South Florida, B.A., cum laude, 2010

Admissions

  • Florida, 2013
  • Connecticut, 2014
  • New York, 2020
  • United States Tax Court, 2014
  • United States District Court, District of Connecticut, 2016

News & Insights

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