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 for the First Circuit Court of Appeal, Nicole began her career in SALT with the Louisiana Department of Revenue. Her extensive training includes programs such as the MTC Nexus School, Corporate Income Taxation of the Multistate Business, the Georgetown University Advanced SALT Institute, the UC Davis SALT Institute, and the LDR Audit School on Louisiana Corporate Income and Franchise Tax and Sales & Use Tax. This background enables her to counsel both large and small taxpayers on a wide range of Louisiana taxes, including corporate income and franchise, sales, occupancy (hotel/motel), occupational license, property (ad valorem), motor fuel, severance, and charitable bingo tax. Her work includes tax opinions, compliance guidance, audits, reverse audits, controversy, and litigation.
Nicole also collaborates with the Breazeale Sachse Corporate Law team to advise clients on state and local tax implications related to mergers, acquisitions, joint ventures, major contracts, and business formations. In addition, she assists clients with economic incentives such as Industrial Tax Exemptions (ITEP) and Payments in Lieu of Taxes (PILOT), as well as tax credit financing involving Historic Tax Credits (HTC), New Markets Tax Credits (NMTC), and tax credits such as film, solar, research and development (R&D), and motion picture infrastructure credits.
