Cohne Kinghorn, P.C. is a law firm large enough to handle major transactions and litigation matters, yet small enough to provide personal service to its clients.
Ray M. Beck

Ray M. Beck


(801) 363 4300
(801) 363-4378
111 E. Broadway Eleventh Floor
Salt Lake City, UT 84111


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.

Practice Areas

1031 Exchanges

Business Formation and Planning

Mergers and Acquisitions

Probate Planning

Real Property


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




Personal Interests

Ray enjoys spending time with his kids, running and wake-boarding.

You may contact Ray by e-mail at or call (801) 363-4300.