Michigan State University College of Law, J.D., 2009, summa cum laude

Michigan State University, B.A., 2006, high honors

Bar and Court Admissions


Nicholas M. Oertel
T: 517.371.8139
Photo of Nicholas M. Oertel

Nicholas M. Oertel

313 South Washington Square
Lansing, MI 48933-2114
T: 517.371.8139
F: 517.371.8200

Nick Oertel is a business and securities lawyer, concentrating his practice in the areas of start-ups/early stage companies, securities law, mergers and acquisitions, non-profit law, and Michigan tax disputes.  Nick joined Foster Swift in 2009 as a member of the firm’s Business and Corporate Group.  He is also the leader of Foster Swift’s Information Technology (IT) Group and member of the firm’s State and Local Tax Group.

Start-Ups & Early Stage Companies.

Nick regularly advises start-ups and early stage companies on issues ranging from entity selection, intellectual property issues, private placement, crowdfunding, and venture capital financing. He is a regular commenter and presenter on the topic of investment crowdfunding.  Nick also offers low-cost fixed fee LLC organization packages for business and individuals forming Michigan LLCs.

Michigan Tax Disputes.

Nick has experience representing businesses in non-property tax disputes and appeals, including sales tax, use tax, corporate income tax, tobacco tax, and officer liability assessments.  He has successfully represented dozens of taxpayers in matters before the Michigan Tax Tribunal and informal conference referees.

Mergers & Acquisitions and Business Counseling.

Nick represents purchasers and sellers with respect to asset and stock transactions, as well as mergers, acquisitions, and joint ventures. Nick also counsels clients on a broad array of business issues, including director duties, corporate governance, and general corporate compliance matters.  He also regularly assists clients with contract review, negotiation, and drafting.  

Non-Profit Law.

Nick regularly represents corporations and individuals in establishing organizations that are exempt from federal income tax under Internal Revenue Section 501(c)(3) (charities) and 501(c)(4) (social welfare organizations).  He is also well-versed on other tax-exempt structures.

Representative Matters

  • Assisted Michigan web-hosting company in connection with the sale of its assets to an out-of-state investment fund.
  • Won summary disposition in use tax dispute at the Michigan Tax Tribunal. The client’s use tax assessment was reduced from $500,000 to $0.
  • Assisted numerous early stage companies negotiate, structure, and close private placement offerings totaling more than $25 million.
  • Negotiated a successful settlement to a client’s sales tax dispute, saving the client over $100,000.
  • Successfully represented a business owner in an officer liability sales tax dispute. The tax liability was cancelled at the informal conference stage, saving the client $30,000.
  • Assisted numerous non-profits attain 501(c)(3) status and successfully reinstated the 501(c)(3) status of several non-profits after the IRS revoked their status for failing to satisfy their Form 990 filing requirements.
  • Assisted veterinary practice in negotiating, documenting, and ultimately closing a sale of its assets in excess of $1 million.


Speaking Engagements


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Memberships & Affiliations

Legal Affiliations:
  • State Bar of Michigan
  • Ingham County Bar Association
Industry & Professional Associations: 
  • Ronald McDonald House of Mid-Michigan, Board of Directors