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, mergers, and acquisitions. She has been closely involved in numerous federal and state income tax and tax 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 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, magna cum laude, 2012
Professional & Civic Affiliations
- Girl Scouts, Spirit of Nebraska ArtVenture Committee, (2016-2021, 2023-present)
- Girl Scouts, Spirit of Nebraska Board Member, (2022-present)
- Nebraska State Bar Association Leadership Academy (Class 15) (2021-2022)
- Nebraska State Bar Association Investment Committee, (2021-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)
- 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
- Iowa, 2017
- United States Tax Court, 2017
- Nebraska, 2015
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, 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
- “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
- “Legal Best Practices for Non-Profit School Foundations,” Nebraska Association of Public School Foundations’ State Conference, November 2017
- “Baseline Obligations for Directors & Officers,” National Business Institute, May 2017
- “Commercial Co-Venturer & Charitable Solicitation Laws,” Baird Holm LLP, December 2016
- “Tax Saving Strategies: Structuring Asset and Stock Purchases Advantageously,” National Business Institute, December 2016
In the News
- Thirty-Four Baird Holm Attorneys Named to Best Lawyers in America® 2024 List; Nine are Named “Lawyer of the Year,” and 13 are Named to the “Ones to Watch” List
- Baird Holm Partner Hannah Fischer Frey and Baird Holm Associate Katie Wunderlich Co-Author the Article “Relief for Inadvertently Invalid S Elections, QSub Elections, and Terminations,” Published in Nebraska CPA Magazine
- Baird Holm Partners Hannah Fischer Frey, Jesse D. Sitz, and Summer Associate Carrie Schwab Co-Author Nebraska CPA Article “Taking Advantage Of The Section 1202 Gain Exclusion”
- Baird Holm Partners Hannah Fischer Frey and Jesse Sitz Author Nebraska CPA Magazine Article, “S Corporation Inversion Using An “F” Reorganization.”
The Closer - M&A, Securities & Corporate Counsel
Covid-19 Information Hub
- COVID-19 Considerations For Business Owners And Operators
- Cares Act – Tax Provisions
- The Cares Act: Sources For Updates On SBA PPP Loans
- The Cares Act: Sources For Updates On SBA PPP Loans
- SBA PPP Loans: New Guidance Regarding PPP Economic Need Certification Adds Uncertainty
- Updated: Sources For Updates On SBA PP Loans
- SBA Addresses Good Faith Certification In FAQ #46
- SBA And Treasury Release PPP Loan Forgiveness Application
- Sources For Updates On SBA PPP Loans Published May 6 Through May 18
- SBA Publishes Three Interim Final Rules Leading Into Holiday Weekend
- Congress Passes PPP Flexibility Act, Extending Covered Period from 8 Weeks to 24 Weeks
- SBA Updates Guidance to Conform with PPP Flexibility Act
- SBA Releases New Loan Forgiveness Application
- SBA PPP Closes and Other Recent Updates
- SBA PPP: Guidance on Changes of Ownership
- SBA PPP: Simplified Forgiveness Application for Small Loans
- SBA PPP: Income Tax Issues
- SBA PPP: Loan Necessity Questionnaire
- SBA PPP: IRS Clarifies Deduction Issues
- SBA PPP: IRS Provides Safe Harbor
- COVID-19 Legislation Expands PPP, Provides Income Tax Relief to Borrowers
- SBA Releases Regulations Interpreting New PPP Rules
- SBA Now Accepting PPP Applications
- Charitable Deduction Changes Incentivize Donations
- Grant Funding Available to Qualified Nebraska Nonprofits Resuming Capital Projects Delayed Due to COVID-19
- The End of the COVID-19 Emergency Response in Nebraska: Income Tax Withholding for Telecommuters
- Revenue Procedures Afford Flexibility in Tax Treatment of PPP Loan Forgiveness
Baird Holm Banter® - A Legal Podcast
Banking Update
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, magna cum laude, 2012
Bar & Court Admissions
- Iowa, 2017
- United States Tax Court, 2017
- Nebraska, 2015
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, mergers, and acquisitions. She has been closely involved in numerous federal and state income tax and tax 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 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.
Professional & Civic Affiliations
- Girl Scouts, Spirit of Nebraska ArtVenture Committee, (2016-2021, 2023-present)
- Girl Scouts, Spirit of Nebraska Board Member, (2022-present)
- Nebraska State Bar Association Leadership Academy (Class 15) (2021-2022)
- Nebraska State Bar Association Investment Committee, (2021-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)
- 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)
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, 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
- “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
- “Legal Best Practices for Non-Profit School Foundations,” Nebraska Association of Public School Foundations’ State Conference, November 2017
- “Baseline Obligations for Directors & Officers,” National Business Institute, May 2017
- “Commercial Co-Venturer & Charitable Solicitation Laws,” Baird Holm LLP, December 2016
- “Tax Saving Strategies: Structuring Asset and Stock Purchases Advantageously,” National Business Institute, December 2016
The Closer - M&A, Securities & Corporate Counsel
Covid-19 Information Hub
- COVID-19 Considerations For Business Owners And Operators
- Cares Act – Tax Provisions
- The Cares Act: Sources For Updates On SBA PPP Loans
- The Cares Act: Sources For Updates On SBA PPP Loans
- SBA PPP Loans: New Guidance Regarding PPP Economic Need Certification Adds Uncertainty
- Updated: Sources For Updates On SBA PP Loans
- SBA Addresses Good Faith Certification In FAQ #46
- SBA And Treasury Release PPP Loan Forgiveness Application
- Sources For Updates On SBA PPP Loans Published May 6 Through May 18
- SBA Publishes Three Interim Final Rules Leading Into Holiday Weekend
- Congress Passes PPP Flexibility Act, Extending Covered Period from 8 Weeks to 24 Weeks
- SBA Updates Guidance to Conform with PPP Flexibility Act
- SBA Releases New Loan Forgiveness Application
- SBA PPP Closes and Other Recent Updates
- SBA PPP: Guidance on Changes of Ownership
- SBA PPP: Simplified Forgiveness Application for Small Loans
- SBA PPP: Income Tax Issues
- SBA PPP: Loan Necessity Questionnaire
- SBA PPP: IRS Clarifies Deduction Issues
- SBA PPP: IRS Provides Safe Harbor
- COVID-19 Legislation Expands PPP, Provides Income Tax Relief to Borrowers
- SBA Releases Regulations Interpreting New PPP Rules
- SBA Now Accepting PPP Applications
- Charitable Deduction Changes Incentivize Donations
- Grant Funding Available to Qualified Nebraska Nonprofits Resuming Capital Projects Delayed Due to COVID-19
- The End of the COVID-19 Emergency Response in Nebraska: Income Tax Withholding for Telecommuters
- Revenue Procedures Afford Flexibility in Tax Treatment of PPP Loan Forgiveness