A former attorney with the Internal Revenue Service Office of Chief Counsel, Ray primarily concentrates his practice on employee-benefits law, not-for-profit corporation law, and federal, state, and international taxation. He counsels large and small businesses, not-for-profit corporations, and municipal governments on ERISA and tax matters and he has substantial experience handling corporate transactions, including reorganizations, mergers, and affiliations of both for-profit and not-for-profit entities.
Ray additionally serves as benefits counsel to for-profit and charitable organizations and as corporate-governance counsel to not-for-profit corporations and foundations.