Areas Of Practice


Business Law

An appropriate organizational structure is critical to all businesses. Partnerships, LLC's, Corporations and S Corporations allow for flexible business planning. Our lawyers are prepared to utilize the flexibility offered by these different entities limiting your confusion. The end result is an organization customized to its specific needs. We provide consultation in these areas of Business Law:

  • Formation of Partnerships, Corporations LLPs LLCs
  • Business Sales and Acquisitions
  • Business Planning
  • Contracts/Lease Agreements
  • Preparation of Corporate Minutes

Contact: Nicholas T. GardMichael D. Smoker

Tax Law

Simple business strategies can make a big difference when tax time rolls around. Let our experienced team help you formulate the best plan for you.

  • Tax Planning
  • Tax disputes with the IRS

Contact:  Nicholas T. Gard, Michael D. Smoker

Family Law

Family law is an area of the law that deals with family-related issues and domestic relations including, but not limited to:

  • Divorce/Separation
  • Child Custody
  • Spousal/Child Support
  • Pre-Marital Planning
  • Adoption

Elder Law

  • Medicaid Planning
  • Retirement Planning
  • Long Term Care
  • Social Security Matters
  • Social Security Disability

Contact: Nicholas T. Gard, Michael D. Smoker

Real Estate Services

If you are refinancing your home, or buying or selling a business, an attorney is beneficial in resolving commercial and residential real estate issues. We protect your interests at closings, and help you execute your transaction so you can proceed with confidence.

  • Like Kind Exchanges
  • Residential/Farms/Commercial Settlement Service - day or evening
  • Zoning/Subdivisions/Land Use
  • Residential/Commercial Land Development
  • Act 319 (Clean and Green)
  • Easements and Right-of-Ways
  • Susquehanna Land Exchange Services LLC

Contact: Nicholas T. Gard Michael D. Smoker

Estate Planning & Administration

You value being able to make your own decisions about your finances, property, health care, and raising your children. Should you die or become incapacitated, you will depend on others to handle these matters for you according to your wishes. The only way to assure that will happen is through estate planning. This process involves making various personal and financial decisions and creating legal arrangements to carry out those decisions. Call us today about our Estate Planning Checklist.

  • Wills/Powers of Attorney/Living Wills
  • Estate and Gift Tax Planning
  • Farm/Business Succession Tax Planning
  • Prompt Estate Settlement Service
  • Large and Small Estate Administration
  • Estate and Gift Tax Returns

Contact:  Nicholas T. GardMichael D. Smoker


  • Mechanics' Liens
  • Civil Litigation
  • Collections
  • Landlord/Tenant Issues
  • Municipal Law

Susquehanna Land Exchange Services LLC

Full service agency providing real estate settlements for residential, agricultural, commercial, refinance and new construction. With over 40 years of combined real estate experience, Susquehanna Land Exchange offers you efficient, accurate, and timely transactions.

Buying a home is probably one of the most substantial investments you will ever make. To help protect this investment, your real estate professional should recommend the purchase of an owner's policy of title insurance. Protect yourself, obtain Title Insurance. Title Insurance protects you against:

  • Mistakes in recording of legal documents
  • Forged deeds, releases, or wills
  • Undisclosed or missing heirs, including spouses
  • Deeds by persons of unsound mind
  • Deeds by minors
  • Deeds executed under an invalid or expired power of attorney
  • Liens for unpaid taxes
  • Fraud

Contact: Nicholas T. Gard

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