Nicola Lemay

Partner, Taxation Practice Chair - Boston

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617.832.7000 Download vCard

As Chair of Foley Hoag's Taxation Group, Nicola Lemay advises clients in all stages of their business development, ranging from choice of entity and entity conversion decisions to tax planning for ongoing business operations and executive compensation matters.

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  • Columbia University School of Law, J.D., Harlan Fiske Stone Scholar, 1996
  • Columbia Business School, M.B.A., Dean's List, 1996
  • Carleton College, B.A., cum laude


French, German


  • Named a “Massachusetts Super Lawyers Rising Star” in the area of tax law in the May 2005, 2006 and 2007 editions of BOSTON MAGAZINE


  • Boston Bar Association
    • Co-Chair, Tax Law Committee (2007-2009)
  • Massachusetts Bar Association
  • American Bar Association
    • Corporate Tax Committee
    • Energy and Environmental Taxes Committee
    • Partnerships and LLC Committee
    • Project Finance and Development Committee
  • North Shore InnoVentures
    • General Counsel
  • North Shore Technology Council
  • International Fiscal Association
  • Columbia Business School Alumni Club
  • Speaker, "Federal Residential Tax Credit Eligibility for Community-Shared Solar Panel Owners," webinar by Clean Energy States Alliance (2015)
  • Boston Bar Association Tax Section and Energy and Telecommunications Section, “Current Federal Income Tax Issues Affecting Renewable Energy Projects,” Boston, MA - January 2012
  • North Shore InnoVentures Entrepreneur U Series, “Avoiding Common Legal and Tax Mistakes of Start-Ups,” Beverly, MA - July 2011
  • Energy in the Northeast Conference, “Federal Stimulus Funding under the ARRA: Key Tax Incentives and Hot Tax Issues,” Boston, MA - November 2009
  • Columbia Business School Alumni Series, “Avoiding 20 Common Legal Mistakes of Start-Ups,” Boston, MA - November 2008
  • Boston Bar Association Tax Section, Estate Planning Committee - "Limited Liability Companies: Federal Income Tax Considerations for the Estate Planner," Boston, MA - February 2008
  • Financial Research Associates, LLC - Tax Practices for Private Equity Funds East 2006 - “Techniques for Structuring Management Fees: Deemed Capital Contributions,” New York, NY - October 2006
  • Boston Bar Association CLE Seminar - “Advanced Issues in Tax-Free Acquisitive Reorganizations” Boston, MA - April 2006
  • Boston Bar Association Tax Section, Federal Tax and Business Transactions Committee - “Summary of Certain Provisions of the American Jobs Creation Act of 2004,” Boston, MA - June 2004
  • MCLE - “Basic Tax Issues for the Business Attorney,” Boston, MA - June 2004
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  • New York