Best & Flanagan


Nicholas D. Hulwi


Nicholas Hulwi is an attorney in Best & Flanagan’s Private Wealth Planning section. His practice includes estate planning, estate and trust administration, and business succession planning. Nick appreciates the importance of understanding each client’s goals, and provides customized services to ensure that they are accomplished effectively and efficiently.

Prior to joining Best & Flanagan, Nick spent nearly six years with the U.S. Department of the Treasury, Internal Revenue Service, as an Attorney in the Service’s Estate and Gift Tax program. He also worked with the Wealth and Transition Services group of a large CPA and business advisory firm. Understanding the potential significance of business valuation in estate planning, Nick became certified by the National Association of Certified Valuators and Analysts as a Certified Valuation Analyst in 2013.


  • Master of Laws (Taxation), University of San Diego School of Law
  • Juris Doctor, cum laude, William S. Boyd School of Law at the University of Nevada, Las Vegas
  • Bachelor of Science, Business Finance, cum laude, Minnesota State University, Mankato

Practice Areas


  • State of Minnesota
  • State of California
  • State of Nevada

Professional Associations & Memberships

  • Certified Valuation Analyst, National Association of Certified Valuators and Analysts