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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, mergers, and acquisitions. She has been closely involved in numerous federal income tax and income withholding audits as well as Nebraska sales tax and income tax examinations. In addition to her business clients, Hannah regularly assists individuals in business succession matters as well as nonprofit organizations seeking exemption from federal income tax.

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.


  • 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, magna cum laude, 2012

Professional & Civic Affiliations

  • Girl Scouts, Spirit of Nebraska Board of Directors, (2022-present)
  • Nebraska State Bar Association Leadership Academy (Class 15) (2021-2022)
  • Nebraska State Bar Association Investment Committee, (2021-present)
  • Girl Scouts, Spirit of Nebraska ArtVenture Committee, (2016-2021) 
  • 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)
  • Gustavus Adolphus College Alumni Association, Chapter Officer (2018-present)
  • Creighton Law Young Alumni Council, Board Member, (2015-2018)
  • Healing Gift Free Clinic, Board Member, (2017-2018)

Bar & Court Admissions

  • Nebraska, 2015
  • Iowa, 2017
  • United States Tax Court, 2017

Selected Recent Publications

  • “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, January/February 2018, Vol 21, No. 1
  • “Nebraska Faces Familiar Development Obstacles,” North American Windpower, January 2016
  • “Impact of Wind energy on Property Taxes in Nebraska.” Levy, D.C., Lawrenson, A.L., Fischer, H.K., & Herink, A.R. Study produced by Baird Holm LLP and Bluestem Energy Solutions, 2013

Recent Speaking Engagements

  • “Tax Saving Strategies: Structuring Asset and Stock Purchases Advantageously,” National Business Institute, December 2016
  • “Commercial Co-Venturer & Charitable Solicitation Laws,” Baird Holm LLP, December 2016
  • “Baseline Obligations for Directors & Officers,” National Business Institute, May 2017
  • “Legal Best Practices for Non-Profit School Foundations,” Nebraska Association of Public School Foundations’ State Conference, November 2017
  • “Hot Topics for Nonprofit Organizations,” Charitable Gift Planners of Nebraska, October 2019
  • “Business Structure Choice and Conversion,” National Business Institute, October 2019
  • “Planning for a Full or Partial Outright Gift or Sale,” National Business Institute, October 2019
  • “Income and Gift Tax Planning,” National Business Institute, October 2019
  • “The CARES Act for Nonprofit Organizations,” Baird Holm LLP, April 2020
  • “Urgent Legal Issues and Opportunities Under Recent COVID-19 Legislation for Iowa Hospitals,” Iowa Hospital Association, April 2020
  • “A COVID-19 Dialogue – Going the Distance from a Social Distance,” Human Resources Association of the Midlands (HRAM), June 2020
  • “Panel on COVID Issues Impacting Nonprofits,” Nonprofit Association of the Midlands, July 2020
  • “Update on Paycheck Protection Program & Overview of Main Street Lending Program,” HFMA Webinar, July 2020
  • “Tax Considerations for Remote Working Arrangements,” Baird Holm Labor Law Forum, September 2021
  • “2021 Tax Update,” Baird Holm Corporate In-House Counsel and Ethics Forum, December 2021
  • “Tax Considerations for Remote Working Arrangements,” Central Nebraska HR 2022 Employment Law Forum, March 2022
  • “2022 Tax Update”, Baird Holm Corporate Counsel and Ethics Forum, December 2022
  • “Equity Compensation Alternatives: Keys for Retaining and Recruiting Talent”, Baird Holm Corporate Counsel and Ethics Forum, December 2022

1700 Farnam Street | Suite 1500 | Omaha, NE 68102 | 402.344.0500