Thomas J. Nichols is a shareholder and President of 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 serves as President of the Board of Directors and sits on the Executive Committee.
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
- Family Business Leadership Partners
-
Independent Business Association of Wisconsin
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 Corporations and other Pass-Through Tax Entities, and Shareholder, Partnership and LLC Agreements.
- Speaker, Out-of-State Owner SALT Ramifications in Pass-Through Entity Asset and Equity Sales, American Bar Association Virtual 2023 Fall Tax Meeting (October, 2023)
- Testimony, Establishing a Flat Individual Income Tax, Wisconsin Senate Committee on Universities and Revenue (April, 2023)
- Speaker, Business Entities – Statutory Updates and Litigation Issues, Civil Law Seminar (presentation to conference of Wisconsin circuit court judges) (December, 2022)
-
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)