Profile
Hannah Fischer Frey’s practice focuses on corporate transactions, federal and state tax planning issues, and tax exempt matters. Hannah has addressed complex partnership and corporate tax issues, including business reorganizations, private equity fund structuring, business succession planning, and tax planning in mergers and acquisitions. She has been closely involved in numerous federal and state tax examinations and audits. In addition to her business clients, Hannah regularly assists individuals in business succession and tax planning matters.
Hannah holds a Masters of Law (LL.M.) in Taxation from the New York University School of Law and has been recognized by Super Lawyers as a “Rising Star” for the Great Plains region each year since 2017. Since 2021, Hannah has been selected by her peers for inclusion in The Best Lawyers in America: Ones to Watch® in the field of Banking and Finance Law. Hannah graduated from the Creighton University School of Law in 2015, summa cum laude. Prior to attending law school, Hannah passed the Certified Public Accountant (CPA) exam and is a Certificate Holder in the State of Nebraska. She earned her Bachelor’s Degree, magna cum laude, from Gustavus Adolphus College in Saint Peter, Minnesota, where she majored in Public Accounting.
Areas of Practice
Education
- New York University School of Law, LL.M. in Taxation, 2021
- Creighton University School of Law, J.D., summa cum laude, 2015
- Gustavus Adolphus College, B.A., Public Accounting, 2012
Bar & Court Admissions
- Iowa, 2017
- United States Tax Court, 2017
- Nebraska, 2015
Professional & Civic Affiliations
- Girl Scouts, Spirit of Nebraska Board Member (2022 – present)
- Nebraska State Bar Association Investment Committee (2021 – present)
- Gustavus Adolphus College Alumni Association, Chapter Officer (2018 – present)
- Nebraska State Bar Association Budget and Planning Committee (2017 – present)
- Nebraska Society of Certified Public Accountants, Member (2017 – present)
- Nebraska State Bar Association, Sustaining Member (2017 – present)
- Nebraska State Bar Association Leadership Academy (Class 15) (2021 – 2022)
- Girl Scouts, Spirit of Nebraska ArtVenture Committee (2016 – 2021)
- Healing Gift Free Clinic, Board Member (2017 – 2018)
- Creighton Law Young Alumni Council, Board Member (2015 – 2018)
Selected Recent Publications
- “Key Investment Tax Credit Provisions Affected By The Inflation Reduction Act, Including Updates On Transferability & Direct Pay” Nebraska CPA Magazine Pub. 5 2023 Issue 4, September 2023
- “Equity Compensation As A Tool For Retaining Key Talent: Tax Considerations,” Nebraska CPA Magazine Pub. 5 2023 Issue 2, May 2023
- “The Use of Kovel Letters in Nebraska,” Nebraska CPA Magazine Pub. 5 2023 Issue 1, March 2023
- “Taking Advantage of the Section 1202 Gain Exclusion,” Nebraska CPA Magazine Pub. 4 2022 Issue 6, January 2023
- “S Corporation Inversion Using an “F” Reorganization,” Nebraska CPA Magazine Pub. 4 2022 Issue 2, April 2022
- Featured in “Young Lawyers” section, Nebraska Lawyer Vol 21, No. 1, January/February 2018
Recent Speaking Engagements
- “2023 Tax Update”, Baird Holm Corporate Counsel and Ethics Forum, December 2023
- “Legal, Ethical and Practical Responsibilities of Lawyers Serving on Nonprofit Boards”, NSBA Leadership Academy, November 2023
- “Creative Financing Techniques: PACE Financing, Participating Debt, TIF, HUD Loans”, CRE Summit, August 2023
- “Tax and Employment Considerations for Remote Working Arrangements,” Baird Holm Labor Law Forum, May 2023
- “Equity Compensation Alternatives: Keys for Retaining and Recruiting Talent”, Baird Holm Corporate Counsel and Ethics Forum, December 2022
- “2022 Tax Update”, Baird Holm Corporate Counsel and Ethics Forum, December 2022
- “Tax Considerations for Remote Working Arrangements,” Central Nebraska HR 2022 Employment Law Forum, March 2022
- “2021 Tax Update,” Baird Holm Corporate In-House Counsel and Ethics Forum, December 2021
- “Tax Considerations for Remote Working Arrangements,” Baird Holm Labor Law Forum, September 2021
- “Update on Paycheck Protection Program & Overview of Main Street Lending Program,” HFMA Webinar, July 2020
- “Panel on COVID Issues Impacting Nonprofits,” Nonprofit Association of the Midlands, July 2020
- “A COVID-19 Dialogue – Going the Distance from a Social Distance,” Human Resources Association of the Midlands (HRAM), June 2020
- “Urgent Legal Issues and Opportunities Under Recent COVID-19 Legislation for Iowa Hospitals,” Iowa Hospital Association, April 2020
- “The CARES Act for Nonprofit Organizations,” Baird Holm LLP, April 2020
- “Income and Gift Tax Planning,” National Business Institute, October 2019
- “Planning for a Full or Partial Outright Gift or Sale,” National Business Institute, October 2019
- “Business Structure Choice and Conversion,” National Business Institute, October 2019
- “Hot Topics for Nonprofit Organizations,” Charitable Gift Planners of Nebraska, October 2019