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 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


  • The Best Lawyers in America® (1997 – 2020)
  • Wisconsin Super Lawyers® (2009 – 2021)
  • Elijah Watts Sells Award Winner
  • American Institute of Certified Public Accountants
  • Martindale Hubbell AV® Preeminent™ Peer Review Rated

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

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)

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

Articles & Videos


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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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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Wisconsin Pass-Through Entity Tax-Saving Opportunity

Included among the bills just passed by the Wisconsin legislature was new 2017 Wisconsin Act 368, https://docs.legis.wisconsin.gov/2017/related/acts/368. This Act contains provisions,...
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Nine Meissner Tierney Attorneys Recognized by Wisconsin Super Lawyers for 2018

Meissner Tierney is proud to announce that seven shareholders, including Joseph Tierney III, Thomas Nichols*, Randal Brotherhood, Michael Cohen**, William...
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