Eliot S. Nahigian

Eliot, a member of the business and personal transactions department, has significant experience in business and personal transactions. He is certified by the State Bar of California as a specialist in estate planning, trusts, and probate law and in taxation law. Mr. Nahigian is also a certified public accountant. Eliot represents individuals and businesses in estate planning and business transactions including the formation, structuring, and advising of corporations, partnerships, and limited liability companies; preparation and advice on trusts, wills, and estate plans; probate and trust administration; real estate transactions, including 1031 exchanges; buy-sell agreements; and sales, purchases, and mergers of business. He has extensive experience in sophisticated estate plans and complex probates. Eliot is rated AV Preeminent® by Martindale-Hubbell® and has been consistently recognized by his peers as a Super Lawyer, each year from 2012 to 2024. Mr. Nahigian also has extensive experience in probate and trust litigation. Eliot works primarily out of the Firm’s Fresno office. Martindale-Hubbell® is a registered service mark and trademark and AV®, BV®, AV Preeminent® and BV Distinguished® are registered certification marks of Reed Elsevier Properties Inc., used under license. Martindale-Hubbell® is the facilitator of a peer review rating process. Ratings reflect the anonymous opinions of members of the bar and the judiciary. Martindale-Hubbell® Peer Review Ratings™ fall into two categories – legal ability and general ethical standards. Awards and Honors Super Lawyers® Selectees Eliot S. Nahigian included in a Super Lawyers® list Honors AV Preeminent® by Martindale-Hubbell Selected to Super Lawyers: 2004 - 2006, 2012– 2024 BV Distinguished Other Sources of Feedback About Eliot S. Nahigian Included on the 2026Northern California Super Lawyers list Past Lists 2025 Northern California Super Lawyers list 2024 Northern California Super Lawyers list 2023 Northern California Super Lawyers list 2022 Northern California Super Lawyers list 2021 Northern California Super Lawyers list 2020 Northern California Super Lawyers list 2019 Northern California Super Lawyers list 2018 Northern California Super Lawyers list 2017 Northern California Super Lawyers list 2016 Northern California Super Lawyers list 2015 Northern California Super Lawyers list 2014 Northern California Super Lawyers list 2013 Northern California Super Lawyers list 2012 Northern California Super Lawyers list 2006 Northern California Super Lawyers list 2005 Northern California Super Lawyers list 2004 Northern California Super Lawyers list

• Partner

• Real estate acquisitions and refinancings for a local family and leasing of the real estate to their closely held corporation and unrelated tenants
• Sale of a sole proprietorship to a New York Stock Exchange listed company
• Sale of a decedent’s interest in a food processing business and the real property used in the business
• Transfer of family limited partnership interests to second and third generation family members by sales and gifts, including substantial valuation discounts
• IRC §1031 exchanges of investment real estate
• Sale of a family farm from father to son
• Independent representation of a beneficiary in a probate estate of over $10 million
• Representation of co-executors in a complicated probate administration involving eight remainder beneficiaries
• Representation of co-trustees in trust administration involving over 90 beneficiaries
• Sale of an established family-owned grocery business to second generation family members
• Estate planning transactions involving continuing the business with some family members and provision for other family members not involved in the business
• Formation of a corporation with four shareholders and the purchase of a convenience store

• California, 1979
• U.S. Court of Appeals 9th Circuit, 1980
• U.S. Tax Court, 1980
• U.S. District Court Eastern District of California

• California State Bar Association (Real Property Law; Taxation; Trust and Estates Sections)
• Fresno County Bar Association (Member, Business Law, Estate Planning and Real Property Law Sections)
• California Society of Certified Public Accountants