Frazer Ryan Goldberg & Arnold

What Frazer Ryan Goldberg & Arnold does

Frazer Ryan Goldberg & Arnold LLP is a Phoenix-based limited liability partnership founded in 1989 that provides legal services concentrated in estate planning, tax controversy, business law, and trusts and estates litigation. The firm operates approximately 25+ attorneys plus support staff across two Arizona offices (Phoenix headquarters and a Tucson office opened September 1, 2024), and serves high net worth individuals and families, for-profit businesses (including Fortune 500 corporations), tax-exempt organizations, and real estate developers across Arizona and selectively in Nevada, New Mexico, and California. The practice is differentiated by deep specialty credentials, including multiple Fellows of the American College of Trust and Estate Counsel, Certified Specialists in Estate and Trust Law, former IRS senior trial attorneys, and AV Preeminent-rated partners, supported by a sustained record of recognition in Best Lawyers, Super Lawyers, Chambers High Net Worth Guide, and Ranking Arizona.

The firm's service portfolio spans estate planning, probate and trust administration, tax planning, federal and state tax controversy (audits, Tax Court litigation, criminal tax defense, property tax), estate and trust litigation, business law including mergers and acquisitions, commercial litigation, real estate law, guardianship and conservatorship, special needs planning, and pension and employment benefits. Documented client outcomes include over $2.5 billion in property tax value reductions over five years, M&A transactions ranging from $16.5 million to $150 million, and more than $40 million saved in federal income taxes through negotiated offers in compromise. The firm uses no proprietary technology platform; delivery is human-attorney-led through in-person consultations, phone, and email, supported by standard legal practice infrastructure.

The business model is traditional professional services: hourly and matter-based billing determined by attorney experience, matter complexity, and scope, with no publicly disclosed pricing. The firm has no external investors, no parent company, and no private equity backing; ownership resides with the equity partners. Growth is achieved through lateral recruitment of senior partners (Fletcher in 2024, Titus in 2024, Stahl in 2022) and associate/partner development, rather than acquisition or external capital, with no disclosed subsidiaries, funding rounds, or M&A activity.

Name

Frazer Ryan Goldberg & Arnold

Legal name

Frazer Ryan Goldberg & Arnold LLP

Website

https://frgalaw.com

Company type

Private

Founded year

1989

Operating status

Operating

Headcount range

11–50 employees

Short description

Frazer Ryan Goldberg & Arnold LLP is a Phoenix-based law firm founded in 1989 specializing in estate planning, tax controversy, business law, and trusts and estates litigation, serving high net worth individuals, businesses, and tax-exempt organizations across Arizona.

Ownership category

akta.pro rank

Product category

Legal Services (Estate Planning, Tax Controversy, Business Law)

NAICS

Legal Services (5411), Professional, Scientific, and Technical Services (54)

SIC

Services-Legal Services (8111)

akta.pro primary industry

Family & Private Client (Trusts & Estates) Law (BPAHAAAK)

akta.pro secondary industries

Estate, Gift & Trust Valuation (BPAHANAL), Transaction Services (Financial, Tax & Commercial Due Diligence) (BPAHAOAB), Estate & Probate Administration Services (FSAEAKAD), Litigation & Dispute Valuation (damages, shareholder disputes) (FSAEAHAI)

Keywords

• Estate planning legal services
• Tax controversy representation
• Trust and estate litigation
• Mergers and acquisitions law
• Business law advisory

Headquarters

HQ city

Phoenix

HQ country

United States

HQ region

North America

Offices2 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D, Infrastructure

Revenue model

1. Legal Services - Hourly Billing: Traditional hourly billing for legal services including attorney time, paralegal support, and disbursements. Standard legal services model for estate planning, tax controversy, business law, and litigation matters.

Pricing tiers

Go-to-market motion1 record

Distribution channels2 records

Marketing channels4 records

Core offering

Frazer Ryan Goldberg & Arnold LLP provides legal advisory and litigation services across estate planning, probate and trust administration, tax planning, federal and state tax controversy (including property tax and criminal tax defense), trust and estate litigation, business law (M&A, entity formation, not-for-profit), commercial litigation, real estate law, guardianship and conservatorship, and alternative dispute resolution. Services are delivered through partner-led engagements on an hourly or matter-based billing model to businesses, tax-exempt organizations, and high net worth individuals primarily in Arizona.

Product overview

Frazer Ryan Goldberg & Arnold LLP is a full-service Phoenix-based law firm offering a comprehensive portfolio of legal services organized around core practice areas. The firm provides estate planning, probate administration, tax planning and controversy resolution, business law including M&A, commercial litigation, real estate law, and alternative dispute resolution. The service offerings are delivered through the firm's attorneys who specialize in distinct practice groups rather than as distinct software products or modules.

Differentiator

Problem solved

Functional benefit

Products and services

• Estate Planning Comprehensive estate planning services for individuals and families including wills, trusts, asset protection planning, business succession planning, and charitable gift planning.
• Probate and Trust Administration Administration of estates and trusts including fiduciary representation, asset allocation, and tax consequence advising for estates and beneficiaries.
• Tax Planning Strategic tax planning for individuals and businesses covering income tax, estate tax, gift tax, and business succession tax issues.
• Tax Controversy Representation in federal and state tax disputes including IRS audits, Tax Court litigation, and administrative appeals.
• Estate Controversy / Trust and Probate Litigation Litigation services for contested estates, trust disputes, will contests, and fiduciary matters.
• Business Law Corporate legal services including entity formation, mergers and acquisitions, not-for-profit entities, and business transactions.
• Commercial Litigation Civil and commercial dispute resolution including contract enforcement, partnership disputes, and financial fraud litigation.
• Real Estate Law Commercial and residential real estate legal services including purchases, sales, leasing, and development.
• Guardianship and Conservatorship Legal representation in guardianship and conservatorship proceedings for minors and incapacitated individuals.
• Alternative Dispute Resolution Mediation and arbitration services for resolving legal disputes outside of court litigation.
• Property Tax Property tax valuation appeals, exemptions, and litigation services primarily in Arizona and Nevada.
• Criminal Tax Defense Defense representation in criminal tax investigations and prosecutions by the IRS and Department of Justice.
• Special Needs Planning Estate planning and trust services tailored for families with disabled or special needs beneficiaries.
• Pension and Employment Benefits Legal counsel on ERISA, pension plans, and employee benefit matters for businesses.
• Federal & State Income Tax (Tax Controversy Sub-practice) Representation in federal and state income tax examinations, audits, and administrative appeals.
• State & Local Tax (Tax Controversy Sub-practice) Counsel and litigation for state and local tax matters including income, sales and use, and property tax issues.
• Employment Tax (Tax Controversy Sub-practice) Representation in employment and payroll tax disputes with federal and state authorities.
• Financial Fraud Disputes and Litigation (Commercial Litigation Sub-practice) Specialized litigation services for financial fraud disputes and related civil claims.
• Not-For-Profit Entities (Business Law Sub-practice) Legal services for not-for-profit entities including formation, structuring, and ongoing maintenance.
• Merger and Acquisitions (Business Law Sub-practice) Representation in mergers and acquisitions transactions, including asset and stock sales and reorganizations.

Quantifiable outcome

• Reduced client property tax values by over $2.5 billion over the past five years
• +3 more outcomes

Named customers6 records

Segments5 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Scale indicators4 records

Recent moves7 records

Expansion highlights5 records

Broad incumbents

• Quarles & Brady: Large full-service law firm with a nationally recognized trusts and estates practice, including a Phoenix office. Comparable for HNW estate planning, tax controversy, and business succession work, though it operates across many other practice areas as well.
• Greenberg Traurig: Am Law 50 firm with a deep private wealth and tax practice and a Phoenix office. Comparable on trusts and estates, estate controversy, and HNW client services, but serves a far broader range of practice areas and geographies.
• Polsinelli: Am Law 200 firm with a private wealth and tax practice serving HNW individuals and closely held businesses, with a Phoenix office. Comparable on estate planning, business succession, and tax services, though operating at a much larger scale.
• Kutak Rock: National law firm with a sizable private client and tax practice including estate planning, trust administration, and tax controversy. Comparable on practice areas, though it serves a broader geographic footprint than Frazer Ryan.
• Husch Blackwell: National law firm with a dedicated private wealth and tax practice serving HNW individuals, family offices, and closely held businesses. Comparable on estate planning, tax controversy, and business succession services.
• Dickinson Wright: Multi-office full-service firm with a strong estate planning and tax practice, including Arizona presence. Comparable in HNW estate planning, trust administration, and business succession services.

Regional players

• Snell & Wilmer: Phoenix-headquartered full-service law firm with a substantial trusts and estates and tax practice serving HNW individuals and businesses across the Southwest. Directly comparable in regional footprint, practice mix, and target client base.
• Osborn Maledon: Phoenix-based law firm with a strong business and litigation practice that serves HNW individuals and closely held businesses. Comparable as a Phoenix-headquartered competitor for business owners' estate planning and tax needs.
• Jackson White: Arizona-based law firm with an estate planning, probate, and elder law practice. Directly comparable as a regional competitor serving HNW individuals and families in the same Phoenix market.
• Jaburg & Wilk: Phoenix-based full-service law firm with a significant estate planning, probate, and business law practice. Comparable in regional presence and core service mix to HNW individuals and small/mid-market businesses.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat3 records

Key risks5 records

Key highlights6 records

Customer concentration

Revenue estimate

Valuation estimate

Number of profiles

Profiles17 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Frazer Ryan Goldberg & Arnold