Nicholas K. Niemann
Nick works with business owners, executives and managers in various areas of business operations and planning. These include business owner exit planning, business start-ups, business contracts, leases, employment agreements, joint ventures, business development, tax planning, company mergers and reorganizations, shareholder and buy-sell agreements, resolution of tax disputes, family business succession programs and estate planning.
Nick also actively assists companies with their business site selection, expansion and relocation needs, including the negotiation and implementation of state business incentive packages. He works with business and government leaders to develop, enact and preserve economic development incentive programs. He was the principal designer and drafter of a number of Nebraska’s corporate tax statutes and most of Nebraska's state business tax incentive programs, which to date have resulted in over 100,000 new jobs and $20 billion new investment in over 600 expansion and relocation projects.
Nick has been a shareholder in McGrath North since 1985.

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Corporate and Business Law
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Business Owner Exit Planning
- -Transition Planning and Implementation
- -Business Succession and Continuity
- -Buy-Sell Agreements
- Business Formation
- -Incorporations, Partnerships, LLCs
- -Business Planning
- -Physician/Medical Joint Ventures
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Taxation
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State Tax Disputes and Appeals
- Federal, State and Local Tax Planning
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Taxation: State Business Tax Incentives
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Business Site Selection and Expansion
- State and Local Business Incentives
- Tax Increment Financing
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Employee Benefits and Executive Compensation
Estate Planning and Estate Administration
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Living Trust Estate Plans
- Estate and Gift Tax Planning
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Tax Exempt Organizations
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Foundations and Other Non-Profit Corporations
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Admitted
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Nebraska, 1981
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U.S. District Court, District of Nebraska, 1981
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U.S. Court of Appeals, Eighth Circuit, 1981
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U.S. Tax Court, 1981
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U.S. Court of Federal Claims, 1985
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Nebraska State Lobbyist, 1987
Education
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Creighton University School of Law J.D., Magna Cum Laude, 1981
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Creighton University College of Business, B.S.B.A., Summa Cum Laude, 1978
Accomplishments
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Adjunct Professor, State Taxation and Estate Planning, Creighton University School of Law
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Fellow, Nebraska State Bar Foundation
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Great Plains Tax Institute – Speaker, State Taxation (2002–08)
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Ten Outstanding Young Omahans Award
Professional Organizations
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Omaha Bar Association
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Nebraska State Bar Association
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American Bar Association
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Nebraska Society & American Institute of CPAs
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Business Enterprise Institute
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Financial Planning Association of Nebraska – Director
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Nebraska Tax Research Council
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Omaha Chamber of Commerce Tax & Government Affairs Councils
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Nebraska Chamber of Commerce Tax Council
Contact (402) 341-3070
nniemann@mcgrathnorth.com
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