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Nicholas HulwiNicholas Hulwi
Nicholas D. Hulwi
60 South Sixth Street
Suite 2700
Minneapolis, MN 55402
P 612.349.5664
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I appreciate the importance of understanding each client’s goals, and provide customized services to ensure that they are accomplished effectively and efficiently.

Nicholas Hulwi is an attorney in Best & Flanagan’s Private Wealth Planning section. His practice includes estate planning, estate and trust administration, business succession planning, and IRS audits. Nicholas works diligently to accomplish the specific objectives of each individual client, and values the ongoing relationships formed throughout the process.

Prior to joining Best & Flanagan, Nicholas worked as an Estate and Gift Tax Attorney with the Internal Revenue Service. Now, he utilizes that valuable experience to help clients successfully navigate IRS audits and avoid common mistakes easily identified by IRS examiners. His past experience also includes complex tax planning, transfer tax return preparation, and drafting wills and trusts. Understanding the potential significance of business valuation in estate planning, Nicholas became certified by the National Association of Certified Valuators and Analysts as a Certified Valuation Analyst in 2013.

  • Examined countless estate and gift tax returns with amounts in dispute ranging from a thousand dollars to millions of dollars. 
  • Served as the acting Lead Attorney for gift related captive insurance issues with the IRS.
  • Provided numerous clients with written and oral resolution support before state and federal taxing authorities.
Related Practices
University of San Diego School of Law, 2010, LL.M. (Taxation)
University of Nevada, Las Vegas, William S. Boyd School of Law, 2009, J.D., cum laude
Minnesota State University, Mankato, 2006, B.S., Finance, cum laude
North Dakota
Firm News
Professional Associations
  • Certified Valuation Analyst – National Association of Certified Valuators and Analysts, 2013
Awards & Recognition
  • The Best Lawyers in America®, 2022, in the specialty of Trusts and Estates 

After Hours

Nicholas lives in Shakopee with his wife, Tara, and two young children, Aria and Elijah.

Nicholas's Team
P 612.843.5812
P 612.341.9703
M 612.843.5818
P 612.349.5646
P 612.341.9704
P 612.341.9716
P 612.843.5841
Annie M. White Paralegal
P 612.341.9730