Cohne, Rappaport & Segal, 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

Shareholder, Treasurer

(801) 532-2666
(801) 238-4661
257 East 200 South, Suite 700
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


  • English
  • German

Personal Interests

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