Frederick R. Berk

Frederick R. Berk

CPA, Co-Managing Partner

One Liberty Plaza
165 Broadway, Floor 21
New York, NY 10006
p 212.842.7530
f  212.842.7001

Frederick R. Berk serves as Friedman's Co-Managing Partner and is a member of the firm's executive committee. In addition to Fred's management responsibilities, he is the Chair of the Real Estate Group and maintains numerous client relationships. 


Fred is involved with commercial and residential real estate owners and developers, real estate investment trusts (REITs), real estate leasing and brokerage organizations, facility maintenance organizations, service organizations and owners and operators in hospitality.

His expertise includes:

  • Specializing in the tax aspects of partnerships and passive loss regulations, including partnership profit and loss allocations and distributions
  • Counseling clients on REIT-related mergers and acquisitions, UpREIT contributions, taxable REIT subsidiaries, strategies for tax efficiently restructuring portfolios and REIT formation
  • Participating in discovery and calculating damages relating to losses from various investments
  • Analyzing the tax ramifications relating to debt restructuring or transferring of distressed real estate, foreclosure, deed in lieu, and bankruptcy from a borrower and lender perspective
  • Identifying new business opportunities to enhance client development and increase revenue
  • Performing acquisition due diligence for business and real estate companies
  • Developing strategies and handling complex tax examinations at the federal and state level
  • American Institute of Certified Public Accountants
  • DFK/USA Executive Committee, Vice President of Practice Management
  • Huntington Foundation for Excellence in Education, Former Board Member
  • International Council of Shopping Centers
  • National Association of Real Estate Investment Trusts
  • New York State Society of Certified Public Accountants, Large- and Medium-Sized Firms Practice Management Committee, and Real Estate Committee, Former Member
  • Real Estate Board of New York
  • Urban Land Institute
  • Young Mortgage Bankers Association, Former Board Member
  • Accounting Today's Managing Partner Elite Honoree, 2021