Mr. Nieman as a Nebraska-based State & Local Tax & Incentives Attorney, he has been working for over 38 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). Mr. Nieman 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. He has designed and drafted much of Nebraska’s tax, tax incentive and site development legislation. Mr. Nieman was the principal designer and drafter of the numerous Nebraska programs. He was also a co-designer and co-drafter of various other tax and incentive legislation, such as the Imagine Nebraska Act, LB 1107 (2020), LB 895 (2008) which added Tier 6 to the Nebraska Advantage Act, LB 872 (2012) which adopted the market state apportionment rule for business services income, LB 343 (2007) which extended the capital gain exclusion to extraordinary dividends and LB 161 (2017) which extended the tax incentive benefit carry forward period for Tier 6 projects. He has also worked with Nebraska’s business community and lobbyists to defend legislative attempts to repeal or reduce these programs. The above incentive and development programs have created over 100,000 new jobs and $35 billion of capital investment in over 900 business expansions throughout Nebraska. Nebraska’s Governors and State Directors of Economic Development have consulted with Mr. Nieman on economic development policy for over 3 decades. He has also authored a number of studies for the business community outlining strategies to improve Nebraska’s business climate. Mr. Nieman earned his B.S.B.A degree, summa cum laude, from Creighton University College of Business, and his J.D. degree from Creighton University School of Law.

Mr. Otteman is an attorney with McGrath|North and is Chair of the firm’s Tax, Trusts and Estates Group. He specializes in taxation, including state and local taxation, state tax disputes and appeals, state business tax incentives, and site selection and planning. Mr. Otteman has represented clients of all sizes in both income, withholding, and sales tax assessments and claims before the Nebraska Department of Revenue. In addition, he has an extensive background in state tax incentives, including the Nebraska Advantage Act and Iowa’s and Missouri’s incentive programs. He has advised clients of all sizes with their tax incentive applications and claims, and assisted them in key aspects of the expansion planning process. Mr. Otteman is also an experienced Estate Planner and works closely with other members of the firm’s highly recognized and top rated estate planning team. His analytical approach keeps his clients informed on how the law will, or could, affect their business decisions. By looking at situations with a business model analysis, Mr. Otteman spots potential pitfalls and keeps the focus on accomplishing the client’s big picture goals. And, If a dispute should arise, he stands by his team’s ability to provide superior representation before the tax authorities. Mr. Otteman graduated summa cum laude from Creighton University College of Business, and thereafter received his Certified Public accountant registration. Wanting to further expand his capabilities to work with businesses, he received his law degree from Creighton University School of Law, graduating summa cum laude and then his L.L.M. in Taxation from the University of Alabama School of Law where he was valedictorian graduating magna cum laude. Because of his well recognized expertise, Mr. Otteman has been selected as an adjunct faculty member to teach business students at Creighton University College of Business for several years. He has also served as an adjunct faculty member to law students at the Creighton University School of Law. In addition, Mr. Otteman is a frequent speaker to CPA’s on a broad range of issues.