Write . If with , then , hence . The characteristic polynomial splits over and has degree , so
There is indeed an eigenvector for the eigenvalue zero: a nonzero vector in the last nonzero image of lies in its kernel of a linear map. For the bound, choose with , using minimality. The vectors are linearly independent. Otherwise choose the least with nonzero coefficient in a relation and apply ; only its nonzero multiple of survives, a contradiction. Therefore .
Suppose . Use the increasing chain of vector subspaces
Choose a basis successively, extending a basis of each kernel of a linear map to one of the next kernel of a linear map. If a basis vector first enters at level , its image under belongs to , spanned entirely by earlier basis vectors. Thus every matrix column has nonzero entries only above its diagonal: the matrix is strictly upper triangular.
Conversely, for such a matrix and its ordered basis , one has . Iterating times kills every vector. Hence , establishing both directions without assuming a Jordan form.
The polynomials and are coprime. Bézout's identity gives polynomials with . Set
For every , the decomposition
has first summand in and second in , since and polynomial expressions in commute. If belongs to both kernels, the same Bézout identity gives . Thus . Both vector subspaces are invariant under .
On , the restriction of is nilpotent; on , the restriction of is nilpotent. Apply (b) separately, then concatenate the two bases. This yields
where are strictly upper triangular. Empty blocks are allowed if one subspace is zero. In particular has precisely the required diagonal.

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