Photo of Thomas J. Nichols

Thomas J. Nichols

111 East Kilbourn Avenue, 19th Floor
Milwaukee, WI 53202
P 414.273.1300
F 414.273.5840

Over the course of his 30-plus year career, Thomas J. Nichols has represented thousands of clients and organized hundreds of business entities.  Tom has extensive work experience at the state and federal levels.  He is well versed in both business entity law (e.g. corporations, partnerships, LLCs) and tax law (e.g. income tax, self-employment tax, estate tax) as well as other tax considerations involved in structuring of business ventures. 

Tom is uniquely qualified to advise businesses on choice of entity issues including the nuances of the various corporate structures available under Wisconsin law and cutting edge tax income planning.  Tom has been and is still active in updating Wisconsin's business entity statutes and in tax reform at the Federal level.

Attorney Videos

Going Into Business With a Partner

Going Into Business With a Partner

Why Businesses Choose S Corporation Status?

Video: "Why Businesses Choose S Corporation Status?" - Attorney Tom Nichols

Tom Nichols Testifies Before House Committee on Small Business

Attorney Tom Nichols Testifies Before House Committee on Small Business

Tom Nichols Participates in Capitol Hill Panel Discussion on Tax Reform

Attorney Tom Nichols Participates in Capitol Hill Panel Discussion on Tax Reform


  • The Best Lawyers in America® (1997 - 2017)
  • Wisconsin Super Lawyers® (2009 - 2016)
  • Elijah Watts Sells Award Winner
  • American Institute of Certified Public Accountants
  • Martindale Hubbell AV® Preeminent™ Peer Review Rated



Speeches & Publications

Tom Nichols is a prolific speaker and writer, giving speeches and writing on the following topics:  Service Corporations, Health Care Law, Tax Requirements, Cross-Species Mergers and Conversions, S Corporations and Buy-Sell Agreements. 

Testimony, Tax Extenders and Small Businesses as Employers of Choice, U.S. House of Representatives Committee on Small Business (December, 2015)

Panelist, Pass-through Business and Comprehensive Tax Reform: Designing Tax Reform to Grow All U.S. Business, Capitol Hill Panel Discussion (March, 2015)

Co-Author, Tax Reform Should Go Right Down Main Street, Wall Street Journal (January 2015)

Professional Organizations

  • American Bar Association

Section of Taxation: Committee on S Corporations (1986 - Present), Chair (2008-2010)

  • State Bar of Wisconsin

Business Law Section, Director (2002 - 2009, 2011- Present); Partnerships Committee, Chairman (2011 - Present); Legislative Committee (1997 - 2002); Business Law Committee (1995 - 1996)

  • Milwaukee Bar Association
  • American Institute of Certified Public Accountants
  • Wisconsin Institute of Certified Public Accountants
  • Wisconsin Taxation Committee (1983 to Present), Chairman (1989 - 1991)
  • American Health Lawyers Association
  • The Group, Inc
  • S Corporation Association, Chairman, Board of Advisors
  • Journal of Passthrough Taxation (CCH), Board of Directors 

Client Testimonials

“The SU Group of Companies has worked with Meissner, Tierney, Fisher & Nichols S.C. for over 25 years.  Mr. Nichols and associates are a tremendous benefit to our company not only through their hard work, dedication and diversification, but also through their understanding and contribution of our day-to-day business solutions.”

-Joe Fallico, Chief Executive Officer of Specialty Underwriters LLC

“I have done over twenty mergers and acquisitions during my career.  Tom Nichols protected our interest and provided excellent advice throughout the entire process.  The best M&A attorney I’ve worked with. His experience and judgment are outstanding.  I highly recommend him.”

-Mike K., CFO of a privately owned mid size manufacturer

Great legal services require outstanding communication and collaboration.  Tom Nichols is exceptional at understanding the issue at hand, describing potential options along with an interpretation of the legal requirements, so an informed decision can be made with confidence, which allows me to focus on our customers and their needs.”

-Bill Nasgovitz, Founder and CEO of Heartland Advisors, Inc.