Meissner Tierney Fisher & Nichols S.C.

AREAS OF PRACTICE

• Corporate & Tax Planning
• Mergers, Acquisitions & Business Transactions
• Tax Audits & Appeals
• Conventional Borrowing & Private Offerings
• Tax & Estate Planning For Individuals
• Qualified Plans

EDUCATION

B.A. (honors, summa cum laude) Marquette University, 1976; J.D. Marquette University Law School, 1979; Certified Public Accountant, 1983.

ACADEMIC ACHIEVEMENTS

Student Articles Editor, MARQUETTE LAW REVIEW, 1978-79; Phi Beta Kappa; Alpha Sigma Nu; Elijah Watts Sells Award Winner, CPA Exam.

PROFESSIONAL ACHIEVEMENTS

Mr. Nichols has been actively involved in updating Wisconsin’s business entity statutes, including the 1996 revisions to Wisconsin’s limited liability company statutes (1995 Wisconsin Act 460) and the state’s new cross-species conversion and merger provisions allowing different types of business entities to merge or convert into other types (2001 Wisconsin Act 44). Mr. Nichols is Vice Chair of the ABA Section of Taxation’s Committee on S Corporations and past Chair of its Subcommittee on Proposed and Temporary Regulations, in which capacities he has been involved in a number of important IRS regulation projects in the S Corporation area. Mr. Nichols also advised the Wisconsin Department of Revenue on the 1987 revision of Wisconsin’s S Corporation Statutes and Rules, with many of his recommendations being reflected in statutory amendments (1987 Wisconsin Act 92) and Wisconsin Dept. of Revenue Publication 102, Wisconsin Tax Treatment of Tax-Option Corporations and Their Shareholders. Mr. Nichols is a frequent lecturer, having given presentations to the New York University Institute of Federal Taxation, the WICPA Annual Tax Conference, the Corporate Practice Institute, ABA Section of Taxation Committees, the Milwaukee Bar Association, the UWM Tax Association, the Estate Counselors Forum and several other groups.

PROFESSIONAL AFFILIATIONS

Member, Board of Directors, Business Law Section of State Bar of Wisconsin; Vice-Chair, ABA Tax Section Committee on S Corporations; Chair, Committee on Unincorporated Entities (limited liability companies and partnerships) of the State Bar of Wisconsin Business Law Section; Member and Past Chairman, Wisconsin Taxation Committee of Wisconsin Institute of Certified Public Accountants; Member, State Bar of Wisconsin, Milwaukee Bar Association and American Institute of Certified Public Accountants; National Health Lawyers Association; The Group, Inc.