D'Onfro, Paul J.

Gary B. Frese was raised in Brevard County; he has 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 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. Mr. Frese is Board Certified by The Florida Bar in both taxation and real estate.

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 has been very involved with the Founders Forum, an entrepreneurial assistance organization. He was on its Board of Directors from 1991 to 2001 and served as President in 1996 and 1997. Mr. Frese is also a founding member of the Board of Directors of a locally based community bank.

Mr. Frese is admitted to practice before the court in Florida and before the United States Tax Court, the United States District Court for the Middle District of Florida, and the United States Court of Appeal, Eleventh Circuit. He frequently lectures to civic groups and college classes and in seminars on topics related to taxation and real estate transactions.