Kyle E. Fluker

Kyle advises closely held businesses, nonprofit organizations, founders and athletes on entity formation, corporate governance, and federal and state tax planning, translating complex tax rules into practical business decisions.

Kyle works with corporations, closely held and family-owned businesses, nonprofit organizations and founders on the decisions that determine how a business is owned, governed and taxed. His practice includes entity selection and formation, LLC operating agreements and partnership agreements, corporate governance and bylaws, S corporation and partnership (Subchapter K) tax planning, and federal and state tax compliance. He also counsels nonprofit and tax-exempt organizations on formation, 501(c)(3) exemption and ongoing governance obligations, and advises athletes and sports organizations on name, image and likeness (NIL) agreements and other sports and entertainment matters.

Prior to joining Fredrikson, Kyle worked in marketing and National Collegiate Athletic Association (NCAA) compliance at two NCAA Division I institutions. During law school he drafted legislation and conducted policy analysis for the Minnesota Senate Office of Counsel, Research, and Fiscal Analysis, and served as a judicial extern in the Family Division of Minnesota's Fourth Judicial District. That background gives him a natural understanding of how regulatory rules, governance documents and business goals interact, and for explaining them to clients in plain terms.

• Advises entrepreneurs, corporations, closely held businesses and family-owned businesses on entity selection, formation, organizational governance and business planning.
• Counsels nonprofit and tax-exempt organizations on formation, 501(c)(3) exemption, governance and ongoing compliance.
• Advises professional and student-athletes on business, name, image and likeness (NIL), branding and other sports and entertainment matters.
• Drafted proposed legislation, bill summaries and legal memoranda and conducted statutory and policy analysis for the Minnesota Senate Office of Counsel, Research, and Fiscal Analysis.
• Prepared bench memoranda and conducted legal research as a judicial extern in Minnesota's Fourth Judicial District.
• Worked in marketing and NCAA compliance at two NCAA Division I institutions, collaborating with athletics administrators and student-athletes.
• Co-authored a Fredrikson Legal Update analyzing the past, present and future of name, image and likeness regulation.

Education

• University of Minnesota Law School, J.D., 2026 

• South Dakota State University, M.S., 2020 

• Eastern Michigan University, B.S., 2018, cum laude 

Admissions

Minnesota, 2026

Clerkships

• Judicial Extern, Honorable Melissa Houghtaling, Minnesota District Court, Fourth Judicial District, 2025 
• Law Clerk, Minnesota Senate Office of Counsel, Research, and Fiscal Analysis, 2025

Professional Activities

• Minnesota Association of Black Lawyers, Board of Directors, At-Large Director, 2026-present 
• Sports Lawyers Association, Member, 2023-present
• Sports Law Association, University of Minnesota Law School, President, 2024-2025
• University of Iowa National College Athletics Infractions Hearing Competition, Competitor, 2025