Nicholas K Niemann Esq.


Mr. Niemann is an attorney with McGrath North Mullin & Kratz, PC, LLO, based in Omaha. He has over 36 years of experience working with company executive, tax and legal personnel and their outside CPA firms and legal counsel from around the country. The tax portion of his practice is focused on state and local tax and incentive planning strategies, Nebraska tax disputes (audits, claims, appeals and settlement), and Nebraska tax incentives and business incentives ( . He designed and drafted much of Nebraska's tax and tax incentive legislation, such as the Nebraska Advantage Act, Nebraska Employee Capital Gain Exclusion, Single Factor Sales Corporate Income Tax Formula and the Nebraska Manufacturing Sales Tax Exemption. He is the co-creator of the internationally acclaimed Business Model Generation program which provides him with a unique insight into addressing the taxability or exemption of the many new products and services being created by our nation's businesses. He has been named as 2015 “Lawyer of the Year” by “Best Lawyers In America” for Omaha Litigation and Controversy - Tax. He is qualified as a certified public accountant (CPA—Inactive Registrant) and is a certified exit planning advisor (CEPA). He is a member of the Nebraska state bar. 

J.D., Creighton University School of Law
B.S., Creighton University College of Business

Bloomberg BNA Tax Management Portfolios:
Nebraska Corporate Income Tax (co-author)
Nebraska Pass-Through Entity Navigator (co-author)