State and Local Taxation, Incentives and Site Development Team
Nick Niemann and Matt Ottemann practice in the areas of State Tax Planning, State Tax Defense and Resolution, Incentives Planning and Negotiation, Site Selection and Development, Tax Increment Financing and Legislation.
As a Nebraska State and Local Tax and Incentives attorney, Nick has been working for over 36 years with company executive, tax, legal and site development personnel from around the country. He is called on by them to address Nebraska state and local tax and incentive planning strategies, site selection and development and Nebraska tax disputes (audits, claims, appeals and settlement).
Nick has led McGrath North teams responsible for all aspects of site development and economic incentives in Nebraska, including site selection, site acquisition, site negotiation, regulatory and building approvals, project incentives and project entitlements.
Nick has designed and drafted much of Nebraska’s tax, tax incentive and site development legislation. This includes the Nebraska Advantage Act, Nebraska's market state apportionment rule for business services income and Nebraska's manufacturing sales tax exemption.
Nick is a member of the Council On State Taxation (COST). He has been named as Lawyer of the Year by Best Lawyers in America for Tax Law - Omaha (2019) and for Litigation and Controversy-Tax - Omaha (2015).
For Nick's full State and Local Tax bio, click here.
Matt practices in taxation, including state and local taxation, state tax disputes and appeals, state business tax incentives, and site selection and planning.
He has represented clients of all sizes in both income, withholding, and sales tax assessments and claims before the Nebraska Department of Revenue. In addition, Matt has an extensive background in state tax incentives, including the Nebraska Advantage Act and Iowa’s incentive programs, and has advised clients of all sizes with their tax incentive applications and claims.
Matt has been selected as an adjunct faculty member to teach business students at Creighton University College of Business for several years. Matt has also served as an adjunct faculty member to law students at the Creighton University School of Law. Matt is Nebraska's only contributing author for the State Tax Notes publication.
For Matt's full State and Local Tax bio, click here.
Other Selected Team Members for Site Development:
Real Estate, Construction and Development
Lee Hamann, Dave Madden and Sarah Maresh work in the areas of Site Acquisition and Control, Real Estate Development, Land Use, Entitlements and Zoning, Eminent Domain and Construction.
Energy and Environmental
Steve Case and Kris Covi work in the areas of Energy Sourcing and Supply, Resource Use, Environmental Counseling, Permitting and Compliance, and Sustainability.