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