Before founding Leo Berwick, Nicholas was the National Leader of Infrastructure M&A and a senior partner with a “Big Four” accounting firm.

Nicholas has led a number of significant infrastructure projects including: regulated utilities (water, electricity, gas), toll roads, renewable energy, airports, pipelines, lotteries, and various other P3 projects.

Nicholas’s infrastructure practice includes providing advice to institutional investors on financing (including public private partnerships), tax, privatization, business strategy, restructurings, mergers and acquisitions, and divestments.

Nicholas’s M&A tax practice has focused on domestic and international transactions for private equity and strategic clients. Participation in these transactions has also included a focus on cross border transactions, inversion transactions, IPO’s (including “Up C transactions”), as well as cross border financing arrangements.

Nicholas has also worked extensively with Sovereign Wealth Funds, Pension Plans, and other institutional investors and understands their unique tax (e.g. FIRPTA and Section 892), commercial, and regulatory issues.


Professional and Industry Experience

Nicholas previously worked in a “Big Four” accounting firm’s Washington National Tax practice, where he specialized in corporate taxation. Before joining this practice, Nicholas worked in the firm’s Mergers and Acquisitions Tax practice in New York City. Prior to joining the firm, Nicholas worked in the Strategic Tax Review group of another “Big Four” accounting firm, where Nicholas used tax strategies to structure transactions and operations in the most cost effective manner.

Nicholas is also a frequent speaker on infrastructure M&A and tax matters and has authored articles that have been published in the Journal of Corporate Taxation and The Deal Magazine.

Nick holds a BS in Business from California Polytechnic State University and a Masters in Taxation from the University of Denver.