Nicholas D. Hulwi

Nicholas Hulwi is Of Counsel with Seltzer Caplan McMahon Vitek. Mr. Hulwi understands the importance of his client’s objectives, and provides customized services to ensure they are accomplished effectively and efficiently. Mr. Hulwi is licensed to practice law in the states of California, Nevada, Minnesota, and North Dakota.


Mr. Hulwi received his Bachelor of Science in Finance, cum laude, from Minnesota State University, Mankato. He then attended the William S. Boyd School of Law at University of Nevada, Las Vegas where he earned his Juris Doctor, cum laude. Mr. Hulwi went on to attend the University of San Diego School of Law where he obtained his Master of Laws in Taxation.


Mr. Hulwi is certified to perform business valuations by the National Association of Certified Valuators and Analysts® (NACVA) as a Certified Valuation Analyst® (CVA®). NACVA’s CVA® designation is the world's premiere valuation credential and is the only valuation credential accredited by the National Commission for Certifying Agencies® (NCCA®), the accreditation body of the Institute for Credentialing Excellence™ (ICE™), and the ANSI National Accreditation Board® (ANAB®).

Mr. Hulwi has also earned his Certified Kingdom Advisor® (CKA®) designation granted by Kingdom Advisors®. Kingdom Advisors® exists to serve the public by creating a recognized and credible specialty of Christian financial, legal, and accounting professionals within the financial services industry. The CKA® designation is granted to individuals who have demonstrated themselves to be, among others, ethical, of integrity, and technically competent in their specialty.

Employment Background

Upon completion of law school, Mr. Hulwi spent nearly six years as an attorney with the United States Department of the Treasury – Internal Revenue Service, as part of the Service’s Estate and Gift Tax Program. While with the Service, Mr. Hulwi examined countless estate and gift tax returns, analyzed intricate testamentary documents, and scrutinized business valuations. Mr. Hulwi also assisted with the classification of estate and gift tax returns, and he served as a lead attorney (acting) with the Estate and Gift Tax program.

Most recently, Mr. Hulwi was a partner with a mid-size law firm in Minneapolis, Minnesota, where he focused on preparing wills and trusts, complex tax planning, estate and gift tax return preparation, probate, trust administration, coordination and response to state and federal tax audits, entity formation and business valuation.

Professional Affiliations & Admissions

  • State Bar of California
  • Minnesota State Bar Association
  • Hennepin County Bar Association
  • State Bar of Nevada
  • State Bar Association of North Dakota
  • American Bar Association
  • National Association of Certified Valuators and Analysts

Professional Awards & Honors

  • Named in the 2022 and 2023 editions of The Best Lawyers in America
  • Named a 2022 Rising Star by Super Lawyers
  • Selected to be included in Minnesota Monthly’s list of 2022 Best Lawyers in Minnesota


Mr. Hulwi lives in San Diego with his wife, Tara, and two young children, Aria and Elijah.

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