profile headshot of Christopher L. Nuss

Specialties

Here at BrownWinick, I am a seasoned tax attorney spending most of my time ensuring that businesses and individuals pay no more tax or penalties to the government than is rightfully and realistically due under the circumstances. I accomplish this for you through properly planning and structuring transactions, assessing and determining appropriate compliance strategies, and strongly advocating for you in audits and controversies. The earlier we engage and I learn about your business, your goals, and your challenges, the more effectively and efficiently I can help you understand the opportunities, the risks, and how best to move forward. Throughout my career, I have primarily advised businesses, from smaller start-ups to larger multi-generational companies, on major aspects of federal and state income tax relative to choice of entity, pass-through taxation, mergers and acquisitions and divestitures, tax credit incentives, nonprofit and tax-exempt organizations, sales and use tax, and certain international and foreign matters.

I also serve as the Chair of the firm's Tax Practice Group leading and overseeing other skilled BrownWinick tax and business attorneys as they serve clients and grow in their practices.

My Approach

Tax law can be overwhelming and complicated, and it often plays a critical role in the success of your business and your personal life. With my seasoned experience in a wide-range of taxation issues with varying complexity, I understand the need to be pragmatic in approaching and resolving the issues at hand in a business-like manner. Sometimes realizing tax benefits or avoiding tax risks is the top priority for you, more often though this is an important priority and the business aspects of the transaction must take precedence. So by balancing the applicable risks and benefits, I provide understandable and practical solutions for an appropriate path forward for you and your business. I aim to communicate clearly and regularly in response to any of your day-to-day needs that may arise as well as seeing the longer-term big picture for you.

More About Me

Before joining BrownWinick in 2009, I began practicing tax and nonprofit law in 1999 at the national Polsinelli law firm in Kansas City, then coming “home” to Iowa as my wife (Jodee) and I were starting a family. We now have a teenage son (William) and a young girl (Lauren) who keep us busy with all of their activities and interests. It's a joy to see them grow and a blessing to be back in Iowa.

I have been recognized in Best Lawyers¨ in the Tax Law area. I am also involved in the community by serving on the Board of Directors of Community Support Advocates, a charitable organization serving Central Iowa persons with intellectual and developmental disabilities. I am also a member and on the Board of Directors of the Iowa Taxpayers Association.

Academically, I graduated from the University of Northern Iowa in 1993 with a B.A. in Accounting, while also balancing four plus years of athletic commitments and demands (Go Panthers!), culminating in successfully passing the CPA exam. Upon graduation, I accepted a CPA position at McGladrey & Pullen (now RSM), where I was for two years before heading back to school. This time at the University of Iowa graduating in 1999 with a J.D., with distinction, and an MBA.

My Specialties

  • Taxation Income, Sales & Use, Property, Excise, Credits, International/Foreign
  • Nonprofits & Tax-Exempt Organizations, including Governmental Entities
  • Business & Corporate & Pass-Through Entities
  • Mergers & Acquisitions & Divestitures
  • Start-Ups

Remote Worker Taxation Considerations: What Employers and Employees Should Understand

09-19-2022 Since the beginning of the COVID-19 pandemic, remote work has become common in a variety of workplaces and fields. Working from home has become a necessity in some cases, with more and more employees switching to permanent or regular work-from-home arrangements. This unprecedented shift towards remote work has certainly created conveniences for...
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IRS Extends Deadline for Certain Required Amendments to Retirement Plans and IRAs

09-13-2022 On August 3rd, 2022, IRS Notice 2022-33 extended the remedial amendment periods for qualified plans, 403(b) plans, governmental plans, and 457(b) plans to adopt certain, but not all, required plan amendments relating to the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”), the Bipartisan American Miners Act of...
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Dental Associate: Your First Employment Contract

09-6-2022 You’re getting ready to graduate dental school. Congratulations! After years of tests, labs, and working in the clinic, you are looking for the perfect job. Once you have secured a job offer, you are faced with a new challenge—the employment contract. Reviewing your employment contract can be intimidating and because you are so excited to have a...
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Considerations for Selling to an ESOP

08-18-2022 An employee stock ownership plan (ESOP) is an employee benefit plan that allows employees to share in the ownership of the company they work for. The shares are held in a trust, established by the company, for the benefit of participating employees. Generally, a company forms an ESOP which then purchases stock from the existing owner(s) at fair...
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Changes to Federal Tax Provisions– Inflation Reduction Act of 2022

08-17-2022 In a somewhat surprising turn of events over the last few weeks, on Sunday, August 7th, the Senate passed as part of the budget reconciliation process the Inflation Reduction Act of 2022 (H.R. 5376) (the Act). As expected, the House proceeded to pass the Act on Friday, August 12th, thereby sending it to President Biden for his signature, which he...
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IRS Issues Revised Revenue Procedure for Late Portability Elections

08-8-2022 On July 8, 2022, the IRS issued a revised Revenue Procedure, Rev. Proc. 2022-32, providing for a late portability election to qualifying estates. The new procedure extends the time period in which the simplified method to make a late portability election can be filed. Rev. Proc. 2022-32 allows the simplified method to be used on or before the...
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The EPA's Rule Withdrawal Impact on Environmental Due Diligence

07-12-2022 Since our last post, “New ASTM Standard for Commercial Real Estate Phase I Environmental Site Assessments”, the Environmental Protection Agency (the “EPA”) withdrew its direct final rule to adopt the new ASTM E1527-21 standard for the EPA’s “All Appropriate Inquiry” rules. The “All Appropriate Inquiry” rules provide a framework under which a...
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BrownWinick Attorneys Successfully Represent New Fashion Pork and BWT Holdings before the Iowa Supreme Court

06-30-2022 In a major development for the agricultural industry in Iowa, the Iowa Supreme Court affirmed the dismissal of a nuisance case and reversed a previous Supreme Court decision on constitutional grounds. BrownWinick attorneys James White, Jen Lindberg, and Jim Pray successfully represented New Fashion Pork and BWT Holdings before the Iowa Supreme...
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Iowa Legislative Session Concludes with a Late Tax Bill

06-2-2022 This year’s Iowa legislative session finally concluded late last Tuesday night after going about five weeks longer than scheduled. In addition to the major tax changes passed early in the session, an explanation of which can be found here, one other tax-related bill passed through the House and Senate at the end. The bill resulted in being Senate...
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New ASTM Standard for Commercial Real Estate Phase I Environmental Site Assessments

05-17-2022 On November 1, 2021, the American Society of Testing and Materials (ASTM) International released its revised standards for conducting an environmental site assessment of a parcel of commercial real estate. The new standard updates the previous standard released in 2013. Now referred to as ASTM E1527-21, the ASTM standard is widely used to satisfy...
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What Changes are Coming to the Iowa Tax Landscape and When?

03-4-2022 On March 1, 2022, Iowa Governor Kim Reynolds signed into law House File 2317 (HF 2317), reshaping parts of the State’s tax regime, some of which the Governor touted in her response to President Biden’s State of the Union address later that day. The Governor’s statement on the tax reform bill (the Bill) can be found here.  While most of the...
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2021 Iowa Legislative Session Ends with Flurry of New Tax Rules

06-14-2021   On May 19, 2021, the Iowa Legislature closed this year’s session by passing a 60-page tax bill consisting of 28 divisions addressing a plethora of topics, resulting in an estimated cut in taxes of $1 billion over the next eight years. This article does not attempt to cover each of the upcoming tax changes; however, it does highlight the key...
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Year-End COVID Relief Legislation Becomes Law During the Holidays

12-30-2020   This past Sunday evening (December 27), President Trump signed into law additional COVID-19 relief legislation, agreed to by Congress a week earlier, estimated at $900 billion as part of the Consolidated Appropriations Act, 2021. Much of the relief comes in the form of tax provisions, known as the COVID-Related Tax Relief Act (the Act), the...
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Reminder On Upcoming Deadlines For Filing Income Tax Returns And Paying Income Tax

07-2-2020 Because of the ongoing pandemic, several due dates for filing tax returns and paying tax related thereto have been extended. Click here for details. This is a reminder of certain upcoming filing and payment deadlines for both the Internal Revenue Service (IRS) and the Iowa Department of Revenue (IDOR). Please see the following table and links...
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IRS Expands Relief for Qualified Opportunity Zones Due to COVID-19

06-16-2020   Qualified Opportunity Funds (“QOF”) were created in 2018 as a new investment vehicle to provide preferential income tax treatment for private investment in certain distressed communities designated as Qualified Opportunity Zones (“QOZ”). Provided the requirements are met, reinvesting proceeds from certain capital gains into QOFs and QOZ...
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The CARES Act – How Could It Impact Your Tax Situation?

03-30-2020   Late Friday, March 27, President Trump signed the third stimulus package (the Coronavirus Aid, Relief, and Economic Security (or CARES) Act) with an estimated cost of $2 trillion to help offset the effects of the COVID-19 virus. The Act contains many tax-related provisions for both businesses and individuals. Of most importance are the...
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Employer Payroll Tax Credits for COVID-19

03-23-2020   Updated 4/1/2020 On March 18, 2020, President Trump signed the “Families First Coronavirus Response Act” into law. The law, which will go into effect on a date chosen by the Treasury Secretary (no later than April 2, 2020), creates two new federally-required employee benefits. BrownWinick has previously written about the new law in detail. The...
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Tax Update - Qualified Opportunity Zone Final Regulations and Highlights of Tax Provisions in Spending Bill

01-24-2020 Final Regulations for Qualified Opportunity Zones At long last, after two sets of proposed regulations, the IRS finalized its regulations with respect to investing in a “qualified opportunity zone” (“QOZ”). See previous articles on the tax benefits of such an investment and how to qualify for them here: Invest in Opportunity Zones and Updated...
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BrownWinick Attorneys Named to 2021 Best Lawyers in America List

08-21-2020 BrownWinick is pleased to announce that 26 lawyers have been included in the 2021 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Best Lawyers® has published their list for more than three decades, earning the respect of the...
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BrownWinick Attorneys Named to 2020 Best Lawyers List

08-15-2019 BrownWinick is pleased to announce that 24 lawyers have been included in the 2020 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Best Lawyers® has published their list for more than three decades, earning the respect of the...
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BrownWinick Attorneys Named to 2019 Best Lawyers® List

08-16-2018 BrownWinick is pleased to announce that 27 lawyers have been included in the 2019 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence. Best Lawyers has published their list for over three decades, earning the respect of the...
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Assistant

Samantha Garner

515-248-6620

Undergraduate

University of Northern Iowa

B.A., Accounting, 1993

Graduate

University of Iowa

M.B.A., 1999

Legal

University of Iowa College of Law

J.D., with distinction, 1999

Admitted

Missouri, 1999;

Kansas, 2000;

Iowa, 2009

Memberships & Associations

  • Community Support Advocates
    Board Member (2015 - current)
  • Iowa State Bar Association
    Member; Taxation Section, Chair (2013-2014)
  • Iowa Taxpayers Association
    Member; Board of Directors
  • Heart of America Tax Institute 
    Committee Member, 2002-2008; Co-Chair, 2008