Nester Law Office
Experience . . . the Difference



Practice Areas
Business Law
  Tax Law

  The Ohio State University
  Michael E. Moritz College
  of Law, J.D., 1968,   
  Summa Cum Laude
  Kent Sate University 
  B.A., 1965, Cum Laude   

Bar & Court
   Ohio (1968)

Honors in the Law
  Order of the Coif  

  The Ohio State University
  Law Journal

Military Service 
  Reserve Officer
  Judge Advocate Generals  
  United States Navy





Elbert R. Nester, J. D., Attorney-At-Law is the sole proprietor of Nester Law Office.


Practice Focus:

ERISA, tax and business law.

Professional Activities:

  • Founder and President of Advisors Pension Services (1985-2011), a third party administrator of tax-qualified retirement plans.
  • Moderator, The Ohio State University’s Annual “Creative Pension & Benefits” Seminar (1982-2011).
  • Capital University Law School Graduate Tax Program, former Adjunct professor.
  • Member, Columbus Bar Association.

Civic and Charitable Activities:

  • Central Ohio Diabetes Association, former president and member of the Board of Trustees.
  • Founder and President, Columbus Chapter of the Small Business Council of America.
  • Columbus Chamber of Commerce, former member of Board of Directors and Chairman of the Chamber’s Small Business Division.


Guest lecturer on ERISA and tax issues at more than 100 seminars and conferences sponsored by legal, accounting and other professional organizations, including the following:

  • Ohio Society of Certified Public Accountants
  • American Bar Association, Tax Section
  • Columbus Bar Association
  • Columbus Estate Planning Council
  • Worthington Estate Planning Council
  • The Ohio State University, Michael E. Moritz College of Law Pension & Benefits Seminars
  • The Ohio State University College of Dentistry
  • Financial Planning Association of Central Ohio





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