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 Ð 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

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...
Read More

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...
Read More

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...
Read More

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...
Read More

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...
Read More

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...
Read More

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...
Read More

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...
Read More

Planning for the 2019 Year-End and Upcoming Changes in Tax Law

11-21-2019 The end of the 2019 taxable year is quickly approaching, which means there are only a few weeks left for certain tax planning. This article discusses potential tax planning strategies for 2019, recaps some of the more significant changes that occurred in 2019, and also addresses upcoming changes you should be aware of for the 2020 taxable year....
Read More

Update on Investing in Opportunity Zones

07-16-2019 Additional IRS and Treasury Department Guidance Proposed Regulations for Qualified Opportunity Funds The IRS has now issued two sets of proposed regulations for Qualified Opportunity Funds (“QOF”). As part of the Tax Cuts and Jobs Act, Congress established QOF as a new investment vehicle to spur economic development in certain distressed...
Read More

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...
Read More

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...
Read More

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...
Read More

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

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