Nicholas Kovach has a passion for helping individuals, families and entities navigate legal issues. He believes in giving every client individualized attention and enjoys helping his clients achieve their desired results. Nick loves spending time with his wife and young daughter and in his free time enjoys practicing and competing in judo.

Since joining Shifman & Carlson in 2012, Nick has concentrated his practice on advising closely held businesses, non-profits and tax-exempt organizations, as well as gaining extensive experience in estate planning and probate litigation. He is well-versed in real estate transactions and has served as general counsel for school districts, municipalities, charter schools, non-profits, and privately held businesses advising on day-to-day legal issues, compliance, governance, and litigation.

As general counsel to businesses and non-profits, Nick’s practice includes formation, the preparation of purchase agreements, operating agreements, employment and independent contractor agreements, and other business contracts. He also advises clients on employment matters, including FLSA wage and hour disputes, employee handbooks, and terminations. In addition, Nick has guided numerous clients with business disputes and commercial litigation. He also handles general corporate transactions such as assets sales and stock transfers.

Nick advises tax exempt entities on a broad array of matters, including governance, formation, obtaining and maintaining tax-exempt status, state and local registration requirements, mergers, dissolution and entity conversion/ reclassification. He is well versed in assisting clients with preparing and submitting IRS forms such as Form 990 and Form 1023. He regularly advises entities on the Internal Revenue Code and Treasury regulations regarding the public support test, group exemptions, unrelated business income tax (UBIT), and lobbying matters.

As a probate practitioner, Nick has successfully litigated will contests and other contested matters involving decedent estates and guardianship matters. Nick’s real estate practice includes residential and commercial transactions. He represents both tenants and landlords in commercial leases negotiation and disputes.

Nick regularly counsels clients regarding:

• Corporate governance
• Non-profits
• Commercial and residential leases
• Business formation and start-ups
• Real estate acquisitions, dispositions, and financing
• Franchise agreements and franchise disclosure documents
• Business disputes and litigation
• Employment issues
• Probate litigation
• Estate planning
• Insurance Agencies and Brokerages
• Charter schools