Downey Brand Welcomes Nick Frey to the Firm’s Business and Tax Team

Downey Brand Welcomes Nick Frey to the Firm's Business and Tax Team

August 21, 2026

Downey Brand is pleased to welcome Nick Frey to its Business and Tax Team.

Nick advises closely held businesses, real estate owners, and investors on the federal tax considerations involved in business transactions, real estate holdings, and trusts. His practice includes choice of entity, partnership and LLC agreements, purchase and sale agreements, and the tax provisions that determine how costs and liabilities are allocated among the parties to a transaction. He also supports the firm's wealth transfer practice on the tax aspects of trust administration.

Building on his experience advising corporate and partnership clients on capital markets offerings, acquisitions, financings, and other complex domestic and cross-border transactions, Nick brings a practical and detail-oriented approach to tax planning. His experience includes advising on the tax aspects of a $210 million initial public offering, a €4.2 billion cross-border acquisition, and the €1.2 billion refinancing that followed.

Nick also advises renewable energy developers and tax equity investors on Investment Tax Credit qualification and transferability. He has prepared federal tax opinions addressing a range of credit requirements and represented clients in tax disputes before the IRS and U.S. Tax Court. Since law school, Nick has also represented low-income taxpayers in disputes with the IRS, helping clients pursue resolutions to longstanding tax debts.

Law is Nick's third career. Before becoming an attorney, he worked in information technology and spent several years in the Sierra Nevada as a competitive freeskier and ski patroller. He later earned an associate degree from Sierra College before becoming a double Aggie, receiving both his economics and law degrees from UC Davis. Outside of work, Nick continues to spend winter weekends skiing in the Sierra Nevada. He was also selected to compete in the first and only official Game of G.N.A.R. at Squaw Valley, now Palisades Tahoe.