Ray has more than 25 years of legal experience and focuses his practice in the areas of tax-sensitive business transactions, commercial real estate, and estate planning. He is an expert in like-kind tax deferred 1031 exchanges and has represented clients in more than four thousand 1031 transactions.
Ray's clients range from professional corporations, services providers, real estate entities, and electrical co-generation facilities. He has represented these clients in front of various regulatory bodies, including the Internal Revenue Service.
Business Formation and Planning
Mergers and Acquisitions
Utah, Date of Admission
U.S. District Court, Date of Admission
U.S. Tax Court
U.S. Claims Court
Bachelors of Science, Economics, Brigham Young University, 1980, cum laude
Juris Doctor, J. Reuben Clark Law School, 1983
Board Member, Journal of Legal Studies, 1982-1983
Member, Salt Lake County Bar Association
Member, Utah State Bar
General Council, 1031 qualified intermediary Service
Author, "Creditor's Rights in Bankruptcy," Brigham Young University Journal of Legal Studies
Contributing editor to Attorney at Law Magazine
Ray enjoys spending time with his kids, running and wake-boarding.
You may contact Ray by e-mail at email@example.com or call (801) 363-4300.