Nicholas M. Zumas

Nicholas Zumas is an attorney who has been in the private practice of law since 1975 in Bethlehem, Pennsylvania. He has served as a director of the Nurture Nature Center since shortly after its founding, where his overall guidance and perspective, as well as his specific legal advice on Pennsylvania law and tax matters, have proved invaluable. Zumas also served for nearly a decade as counsel to Easton Hotel Restoration, a subsidiary of the Nurture Nature Foundation, where he helped NNF resolve the complex challenges it faced in connection with its restoration of an historic building in Easton, which had been abandoned for over a decade, but is now a thriving hotel and center of city life.

In his law practice, Zumas’ work has spanned a range of fields, but has concentrated on tax and commercial real estate issues. In the tax arena, he was worked on many nonprofit issues, and has also provided federal income and estate tax planning for individuals and pass through entities and had responsibility for estate tax administration. He also oversees the preparation of income tax returns and federal estate tax returns, as well as state inheritance tax and fiduciary income tax returns. In the real estate arena, Zumas’ work has covered almost every type of legal and financial issue that is likely to arise in a commercial real estate transaction, from conception to execution and after, including choice and organization of the ownership entity, preparation of governing organizational documents, participation in financing efforts, negotiation and review of commercial loan documents, closing transactions, negotiation and drafting of commercial real estate leases ranging from single tenant to multi-tenant, and participation in refinance.

Zumas has over the years served as a partner in a range of real estate limited partnerships, both as an individual and as a member of a pass through entity. In some instances he served as general partner and in other cases as a limited partner. He has also served as a limited partner in a hotel venture with two separate national affiliations. Zumas has been admitted to testify as an expert witness in multiple states on a variety of issues, including valuation, domestic relations, and legal malpractice.

For nearly a decade, Zumas volunteered his services as Trustee at Moravian Academy, as well as Treasurer and Chairman of the Finance Committee. He has also served on the Academy’s Development Committee, its Planned Giving Committee, its Faculty Salary Task Force, and its Committee on Campaign. He is currently Chairman of the Academy’s Investment Advisory Committee. Zumas is also co-founder and former Chairman and current Board Member of the Lehigh Valley Athletic Club, a Section 501(c)(3) nonprofit devoted to developing and fostering amateur wrestlers for national and international competition.

Zumas holds a Masters of Law in taxation from the New York University School of Law, a Juris Doctor from Dickinson School of Law, and a Bachelor of Arts from Lehigh University (cum laude).