Nicole Gould Frey

Practice Areas

Corporate & Finance

Tax

- Tax Sale and Quiet Title Litigation

- Business Succession Planning, Estate Planning and Probate

- Louisiana State and Local Tax (SALT)

Succession & Probate

Incentives, Credits & Economic Development

Career

Nicole Gould Frey, Of Counsel in the Baton Rouge office, practices primarily in the areas of state and local taxation (SALT), estate planning, successions and business formation and disputes.

After serving on Central Staff to the First Circuit Court of Appeal, the Louisiana Department of Revenue was her springboard in to SALT. Nicole is currently a CMI of IPT. Her SALT training, such as the MTC Nexus School and Corporate Income Taxation of the Multistate Business, Georgetown University Advanced SALT Institute, UC Davis SALT Institute, and LDR’s own audit school on Louisiana Corporate Income and Franchise Tax, enables her to counsel large and small taxpayers on Louisiana taxes including: corporate income and franchise, sales, occupancy (hotel, motel), occupational license, property (ad valorem), motor fuel, severance, and even charitable bingo tax. Counsel includes opinions, compliance advice, audit, reverse audit, controversy and litigation.

Nicole also works with the BSW Corporate Law team to advise clients on state and local tax matters related to client mergers, acquisitions, joint ventures, large contracts, and business formation. Additionally, Nicole advises clients on economic incentives, such as industrial tax exemptions “ITEP” and payments in lieu of tax “PILOT,” tax credit financing involving historic tax credits “HTC” and new markets credits “NMTC”, and transferable tax credits involving film tax credit, solar tax credit, research and development credit “R&D”, and motion picture infrastructure credit.

She is a co-author of the Louisiana chapter in the ABA Sales & Use Tax Deskbook and the ABA Property Tax Deskbook.

Ms. Frey is admitted to all Louisiana state and federal courts and her Texas admission is presently inactive. Ms. Frey has an AV® Preeminent™ Peer Review Rating by Martindale-Hubbell.

Professional Memberships

Institute for Professionals in Tax, 2016-present; CMI, 2019-present; Sales Tax Professional Designation Committee, 2021 - present

Louisiana State Bar Association, Tax Section, 2001-present; Mentor, 2017-2022

Baton Rouge Bar Association, 2003-present, Member

Baton Rouge Association of Women Attorneys, 2007-2023

Dean Henry George McMahon American Inn of Court, 2015-present, Treasurer 2019-present

Education

Awards