Steven A. Nicholes

Steven A. Nicholes is a partner at Black Helterline LLP whose practice focuses on taxation, estate planning, real estate, and business transactions. With a strong foundation in business and advanced training in tax law, Steve advises individuals, families, and business owners on complex planning matters involving tax‑sensitive transactions, wealth transfer, real estate, and charitable giving. His practical, integrated approach enables clients to align tax, business, and estate planning strategies with long‑term financial and personal goals.

Steve regularly assists clients with the formation and planning of charitable organizations and foundations, as well as charitable remainder trusts, charitable gift annuities, and donor‑advised funds. He focuses on helping clients understand the available options so they can select the charitable vehicles best suited to achieve their philanthropic goals.

Personal

Before practicing law, Steve worked as the comptroller of a small company in Eastern Oregon, an experience that continues to inform his business‑focused approach to tax and planning matters. His ability to bridge legal, financial, and operational considerations makes him a trusted advisor for clients with complex planning needs.

• Advises clients on income tax planning related to tax‑sensitive transactions, including Section 1031 tax deferred exchanges of real property.
• Structures business entities, including limited liability companies and partnerships, to meet tax and operational objectives.
• Assists agricultural and timber clients with business structuring and long‑term planning needs.
• Develops comprehensive estate plans incorporating tax planning strategies to minimize transfer taxes, protect beneficiary interests, and accomplish generational wealth transfers.
• Guides families through estate administration following the death of a loved one.

• Director, Clark Foundation (1985–present)
• Secretary, Marcia H. Randall Foundation (2016–present)
• Director, Coaster Theater Foundation (1985–present)
• Member, OHSU Gift Planning Council
• Former Director, Sisters of St. Mary of Oregon Foundation (1999–2009)