Nick Horner is a business lawyer with Barnett, Kirkwood, Koche, Long & Foster, P.A. Nick’s practice is concentrated in the areas of mergers and acquisitions, securities and fund formation, and taxation. Previously, Nick was an associate at Foley & Lardner LLP, where he was a member of the firm’s Mergers & Acquisitions, Fund Formation, and Taxation practice groups.
Nick’s 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 ranging in transaction value from $1 million to more than $300 million.
Nick’s securities and fund formation experience includes advising clients ranging from start-up companies to independent sponsors and venture capital and private equity funds in connection with fund formation, structuring portfolio investments and co-investment vehicles, conducting private placements, federal and state securities laws compliance (including with respect to broker-dealers and finders) and other regulatory matters (including compliance with the Investment Company Act and the Investment Advisers Act). Additionally, Nick has counseled institutional investors, including state pension funds, in connection with the drafting and negotiation of private equity investments involving capital commitments ranging from $50 million to $1 billion.
Nick’s taxation experience includes structuring acquisitions, dispositions, mergers, and joint ventures, as well as drafting and negotiating operating agreements and limited partnership agreements. Nick also regularly advises on the formation and management of “Qualified Opportunity Funds”, “Qualified Opportunity Zone Businesses”, and related tax-deferred investments made in opportunity zones, which he has lectured on at various events, including ICSC’s West Florida Idea Exchange, 10ACIOUS’ Executive Mastermind Series, Tampa SCORE’s Small Business Clinic, Florida ACG Capital Connection and the White House Opportunity & Entrepreneurship Summit.