Timothy M. Nichols

Tim is a Managing Director in the Corporate group for the KPMG Washington National Tax practice. Tim advises both privately and publicly held clients on a variety of corporate tax matters, including mergers and acquisitions, legal entity rationalizations, troubled company restructurings, and spin-offs and other divestitures. He has significant experience advising on complex distressed company restructurings inside and outside of bankruptcy.Tim also routinely advises clients with respect to the tax consequences of acquisitions and dispositions, including the potential availability and consequences of qualified small business stock status under section 1202. Tim also routinely advises clients regarding the new corporate alternative minimum tax enacted in 2022. 

Tim is a graduate of Georgetown’s Tax LL.M. program. Prior to joining KPMG, Tim worked in private practice for several years assisting small and mid-size businesses with tax and other general corporate matters. Tim has spoken on corporate tax topics both internally and externally, including at events sponsored by the American Bar Association, the D.C. Bar Association, and the Tax Executives Institute.