Thomas J. Nichols


Shareholder

tjn@mtfn.com

111 East Kilbourn Avenue, 19th Floor
Milwaukee, WI 53202

Thomas J. Nichols SuperLawyers
Martindale-Hubbell Peer Rated

Thomas J. Nichols is a shareholder and President of at Meissner Tierney Fisher & Nichols S.C. in Milwaukee, Wisconsin. Over the course of his 40-plus-year career, he has represented a great number of businesses in many different industries, as well as participated in the drafting and development of business and tax statutes and policy at both the state and federal levels.

Thomas is well versed in both business entity law (e.g., corporations, LLCs and partnerships) and tax law (e.g., S corp, C corp, partnership and other income tax, self-employment tax, estate tax), as well as other issues involved in the structuring of business ventures. In addition to his law practice, Thomas also serves as President of the firm.

Honors


  • Martindale Hubbell AV® Preeminent™ Peer Review Rated (1992 – Present)
  • The Best Lawyers in America® (1997 – Present)
  • Wisconsin Super Lawyers® (2009 – Present)
  • Elijah Watts Sells Award Winner
  • CPA Exam (May, 1983)

Professional Organizations


  • American Bar Association, Section of Taxation
    • Committee on S Corporations (1986 – Present), Chair (2008-2010)
    • Committee on Partnerships (2001 – Present)
  • State Bar of Wisconsin
    • Business Law Section, Director (2002 – 2005, 2007 – 2011), Partnerships Committee, Chairman (2011 – Present) ; Member (1979 – Present) ; Legislative Committee (1997 – 2002); Business Law Committee (1995 – 1996)
    • Taxation Committee, Director (2019 – Present)
  • 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, Member, Board of Directors, Chairman, Board of Advisors

Speeches & Publications


  • Tom Nichols is a prolific speaker and writer, giving speeches and writing including the following topics: Choice of Entity, Cross-Species Mergers and Conversions and other Pass-Through Tax Entities, S Coprorations and other Pass-Through Tax Entities, and Shareholder, Partnership and LLC Agreements.
  • Wisconsin’s New Business Entity Law

    , presentation to State Bar of Wisconsin Annual Meeting and Conference CLE (together with Randal J. Brotherhood, Adam J. Tutaj and Prof. Nadelle Grossman), June 16, 2022

  • Wisconsin’s New Business Entity Law, presentation to State Bar of Wisconsin CLE (together with Randal J. Brotherhood and Adam J. Tutaj) (April 26, 2022)
  • Navigating New Uniform Laws: Partnership, Corporate Changes, article in Wisconsin Lawyer, June 2022 (Vol. 95, No. 6) (co-author with Randal J. Brotherhood)
  • Speaker, Steps to Take When You’re Stepping Out, BizTimes Media Family & Closely Held Business Summit (June, 2022)
  • Testimony, IRS Hearing re: 1099A Comments, The United States Congress (October, 2018)
  • Testimony, The Role Closely Held Businesses Play as Employers, U.S. House of Representatives Subcommittee on Economic Growth, Tax, and Capital Access, Committee on Small Business (December, 2015)
  • 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 (Tax Foundation; March, 2015)
  • Co-Author, Tax Reform Should Go Right Down Main Street, Wall Street Journal (January 2015)

  • Marquette University Law School, J.D., 1979, Student Articles Editor, Marquette Law Review, 1978-79
  • Marquette University, B.A., 1976
  • Certified Public Accountant, 1983

  • Wisconsin
  • United States District Court for the Eastern District of Wisconsin
  • United States District Court for the Western District of Wisconsin
  • United States Tax Court (1979)

  • S Corporation Association, National Mentor
  • Tutoring and Mentoring

Articles & Videos


The 2023 Edition of “Best Lawyers in America” Recognizes 13 MTFN Attorneys

Best Lawyers in America recognizes nine Meissner Tierney Fisher & Nichols S.C. shareholders in their 2023 edition. Additionally, two shareholders...
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Shareholders Thomas J. Nichols and Adam J. Tutaj Speak on The Steve Scaffidi Show

Shareholders Thomas J. Nichols and Adam J. Tutaj joined WTMJ's Steve Scaffidi on The Steve Scaffidi Show to discuss Wisconsin...
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Governor Evers Signs Wisconsin Act 258

  On Friday, April 15th, 2022, Wisconsin Governor Tony Evers signed the new Wisconsin Business Entity Package, 2021 Wisconsin Act...
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Meissner Tierney Fisher & Nichols S.C. Attorneys Named to 2021 Wisconsin Super Lawyers/Rising Stars

Meissner Tierney Fisher & Nichols S.C. is proud to announce that seven shareholders, including Joseph E. Tierney III, Thomas J....
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Shareholder Tom Nichols Writes Article for Tax Notes

MTFN President and shareholder Tom Nichols wrote article, SOS: Save Our Section 199A, for Tax Notes. He examines the effective...
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The 2022 Edition of “Best Lawyers in America” Recognizes 13 MTFN Attorneys

Meissner Tierney Fisher & Nichols S.C. is proud to announce that nine of its shareholders were recently selected for recognition...
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Shareholder Tom Nichols Presents Congressman Mike Gallagher the Congressional Award

Shareholder Tom Nichols, member of the Small Business Council of America’s (SBCA) Legal Advisory Board, presented Congressman Mike Gallagher the...
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Shareholder Tom Nichols Participates in Minnesota Senate Tax Committee Hearing

On Tuesday, January 26, 2021, the Tax Committee of the Minnesota Senate held a hearing to discuss legislation (S.F. 263)...
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Treasury on Paycheck Protection Program Loan Expense Deductibility

In Rev. Rul. 2020-27, the IRS reinforced its prior Notice 2020-32, and said that a borrower of a Paycheck Protection...
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Meissner Tierney Fisher & Nichols S.C. Attorneys Named to 2020 Wisconsin Super Lawyers/Rising Stars

Meissner Tierney Fisher & Nichols S.C. is proud to announce that seven shareholders, including Joseph E. Tierney III, Thomas J....
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Nine Meissner Tierney Fisher & Nichols Attorneys Selected as 2021 Best Lawyers

Meissner Tierney Fisher & Nichols S.C. is proud to announce that nine of its Shareholders were recently selected by their...
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The COVID-19 Crisis and Wisconsin’s Business Closing and Mass Layoff Law

Unfortunately, some Wisconsin businesses will not make it through the ongoing COVID-19 Crisis unscathed, and employers laying off significant numbers...
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Shareholder Tom Nichols Gives Paycheck Protection Program Presentation in S Corporation Association Webinar

On March 30, Shareholder Tom Nichols gave a presentation on the Paycheck Protection Program as part of a webinar put...
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Understanding the Key Provisions made in the New Sick Pay Legislation

In light of the disruption caused by the Coronavirus pandemic, lawmakers passed legislation containing provisions pertaining to paid leave and corresponding...
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Paycheck Protection Program – § 7(a)(36) of the Small Business Act (15 U.S.C. 636(a))

The “Coronavirus Aid, Relief, and Economic Security Act” (“CARES Act”) establishes a new loan under section 7(a) of the Small...
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Attorney Tom Nichols Instrumental in New Legislation Lowering Wisconsin Pass-Through Business Taxes

For a Memorandum detailing the substantive authorities behind Wisconsin Act 368, Wisconsin's Pass-Through Entity (S Corporations, LLCs, Partnerships) SALT Parity...
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Shareholders Thomas Nichols, Randal Brotherhood and Adam Tutaj testified before the Wisconsin State Assembly’s Judiciary Committee in support of Assembly Bill 854

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Wisconsin Pass-Through Entity Tax-Saving Opportunity Now Available to Partnerships

Thomas J. Nichols, CPA, JD, and James W. DeCleene, JD 2017 Wisconsin Act 368, a bill sponsored and championed by...
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Nine Meissner Tierney Attorneys Selected as 2019 Wisconsin Super Lawyers

Meissner Tierney is proud to announce that seven of its active shareholders, including Joseph Tierney III, Thomas Nichols, Randal Brotherhood,...
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Nine Shareholders Voted to The 2020 Best Lawyers in America© List

Meissner Tierney is extremely honored to announce that all nine of our active shareholders were once again selected by their...
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