Gary B. Frese

Attorney/Founding Shareholder


Gary B. Frese was raised in Brevard County. He is married with four daughters. He earned his Bachelor of Science degree in accounting from the University of Florida and then attended St. Mary’s University, where he graduated with distinction with a law degree in 1976. Mr. Frese practiced law in San Antonio, Texas for three years. During that time, Mr. Frese quickly focused on taxation as the area of law in which he desired to develop expertise, and in 1979 enrolled in New York University School of Law, one of the top-rated graduate tax law schools in the nation, where he earned a Master of Laws degree in taxation.

Because there are tax issues in most commercial transactions and in the formation and operation of business entities, Mr. Frese is able to draw upon his experience and education in the fields of accounting and taxation to provide unique and invaluable insight in the areas of real estate acquisitions, development, sales and financing, and in the formation and operation of corporations, and other business entities. Mr. Frese also devotes considerable attention to the handling of tax-free exchanges and commercial finances, and in most other aspects of business law, including the negotiation and preparation of business contacts, partnership and shareholder agreements and a myriad of business-related transactions. His practical approach to business problems and transactions, while maintaining sensitivity to the economics and legal aspects of transactions, is considered by Mr. Frese’s clients to be among his strongest attributes.

Mr. Frese’s practice also includes all aspects of real estate transactions; from purchase to development, financing and sale. He represents investors, developers, lenders, home owner associations and consumers. He is Board Certified by the Florida Bar in Real Estate Law.

In 1999, Mr. Frese became a founding member of the Board of Directors of a Melbourne based community bank, and still serves in that capacity today.


  • New York University School of Law, New York, New York
    • LL.M. – 1980
    • Major: Taxation
  • St. Mary’s University School of Law, San Antonio, Texas
    • J.D. – 1976
    • Honors: With Distinction
  • University of Florida, Gainesville, Florida
    • B.S. – 1974
    • Major: Accounting

Bar Admissions

  • Florida, 1978
  • Texas, 1977
  • U.S. District Court Middle District of Florida, 1978
  • U.S. District Court Western District of Texas, 1983
  • U.S. Court of Appeals 11th Circuit, 1984
  • U.S. Tax Court, 1984

Specialties and Certifications

  • Board Certified in Taxation, The Florida Bar
  • Board Certified in Real Estate, The Florida Bar
Gary B. Frese




Practice Areas

  • Real Estate Acquisitions, Development, Sales and Financing
  • Formation and Operation of Corporations and Other Business Entities
  • Tax-Free Exchanges
  • Commercial Finances
  • Business Law
  • Negotiation and Preparation of Business Contracts
  • Partnership and Shareholder Agreements
  • Business-Related Transactions

Current Employment

  • Founding Shareholder

Professional Associations

  • Founder’s Forum, Board of Directors, 1991 to 2001
  • Founder’s Forum, President, 1996 to 1997
  • Our Way Of Lourdes Catholic Church, Finance Committee, 2013 to 2014

Representative Cases

  • Craftmaker Auto Body
  • Atlantic Mortgage Services, Inc.
  • Florida Business Bank
  • Professional Business Brokers
  • Ullian Realty Corp

To Our Valuable Clients:

The federal government has recently enacted legislation to assist citizens and businesses facing uncertain financial challenges due to COVID-19. We are here to help answer questions and guide you through the details of the various processes to procure financial assistance from our government. The acts are very new and more will probably be coming. But they currently provide for dollar for dollar tax credits for payroll for COVID19 related payroll, cash advances and loans that have tremendously favorable terms and in some cases, total forgiveness of the debt.

Please stay as safe as possible during this terrible crisis and if we can help you with questions about the new federal assistance laws, please contact us.

We Can Tailor A Solution To Meet Your Needs.

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