Brenda A. Ray Law Offices, Ltd.

Brenda A. Ray Law Offices, Ltd.

Attorney Profile

Brenda A. Ray, Esq., CPA

Brenda A. Ray is a tax lawyer and CPA with 30 years of business and tax advising experience.  Her law practice focuses primarily in the areas of mergers & acquisitions, business advising, federal and state taxation, IRS representation, estate planning, trusts, succession planning, physician and physician group practice consulting, tax advantaged business formation and restructuring, tax exempt organizations, private foundations, charitable planning, asset protection, probate and estate administration matters, real estate, and wrongful death cases.  She is licensed to practice law in Ohio and Michigan and before the U.S. Tax Court.

Ms. Ray received her law degree in 1998 from the Ohio State University College of Law where she was a member of The Ohio State Law Journal and Health Law Moot Court team.  She received her B.B.A. in accounting from the University of Toledo, graduating summa cum laude as the Valedictorian of her class in 1991.  She began her legal career at Shumaker, Loop & Kendrick in their corporate and tax departments

Prior to practicing law, Ms. Ray practiced as a CPA for the international accounting firm of Deloitte & Touche, LLP where she was a Senior Tax Consultant in the Toledo, Ohio and Ann Arbor, Michigan offices.  Ms. Ray worked for the Detroit region of Deloitte & Touche and was a member of the State and Local Tax group and the Merger and Acquisition group.  Ms. Ray is a licensed CPA in the State of Ohio.

Ms. Ray’s articles on taxation are published in various tax law publications, journals and textbooks, including a Note entitled “Home Office Deduction in Need of Repair:  Applying Mixed-Use Allocation Theory to Internal Revenue Code Section 280A(c)” published in The Ohio State Law Journal, Vol. 60, No. 1, pg. 199 (1999), portions of which are reprinted by permission in the tax law textbook entitled “Taxation:  A Skills Approach,” by Michael A. Livingston, Law Professor at Rutgers School of Law – Camden.  Ms. Ray has published articles on estate planning and charitable planning topics appearing in Nonprofit World, Advancing Philanthropy, and other newspapers and business journals throughout the country.  She is also a frequent speaker on business, tax and estate planning topics, including speaking before the University of Toledo COBI, and UT Family Business Center. 

Education
University of Toledo
Bachelors of Business Administration
Major:  Accounting 4.0 \ 4.0  
Summa cum laude, Valedictorian, 1991
Masters of Taxation (7 masters level tax classes)
   Beta Gamma Sigma, James A. Brunner, Outstanding Senior Award, College of Business 
   Golden Key National Honor Society
   Phi Kappa Phi Honor Society
   Alpha Lambda Delta Honor Society      

The Ohio State University, Moritz College of Law
J.D., 1998 
  -Course work focus:  Business | Estate Planning | Tax | Real Estate
  -Member of The Ohio State Law Journal and Health Law Moot Court team
  -Student Note Publication:   “Home OfficeDeduction in Need of Repair:  Applying Mixed-Use Allocation Theory to Internal Revenue Code Section 280A(c)” published in The Ohio State Law Journal, Vol. 60, No. 1, pg. 199 (1999) was the first tax note to ever be published in The Ohio State Law Journal
  -Member of Christian Legal Society

Bar Admissions
Ohio
Michigan
United States Tax Court

Other Licensure
Certified Public Accountant 
Ohio, 1994

Professional Membership
Ohio State Bar Association
   Federal and State Tax Committee

Michigan State Bar Association
  Probate & Estate Planning Section

Lucas County Bar Association

Toledo Bar Association
   Probate Committee
   Lawyers & Doctors Committee

American Institute of Certified Public Accountants
   Taxation Section

Ohio Society of Certified Public Accountants
   Taxation Section
   Health Care Section
   
Toledo Estate Planning Council, Inc.
   Board of Directors and Treasurer:  Current
   Program Committee:  Past

University of Toledo Family Business Center - Member

Board Memberships
National Flight Services, Inc. (Toledo, Ohio Express Airport)
   Board of Directors

 American Heart Association
   Heart Ball 
Executive Leadership Team: 2018 - current   
   Cor Vitae Society:  2019

ProMedica Toledo Children's Hospital Board
Board Member: 2019 - current 

ProMedica Health System Planned Giving Committee
Co-Chair Professional Leadership Advisory Network: 2010 - current

Past-Board Positions
Sylvania Chamber of Commerce board; Society of Financial Service Professionals board; Toledo Community Foundation Advisory Committee, Fellowship of Christian Athletes - NW Ohio

ProMedica Governance Committee
Trustee:  2017 - 2018

ProMedica Flower Hospital Board
Board Member: 2016

ProMedica Physicians and Continuum Services Foundation Board
Trustee: 2010 - 2015
Board Chairman: 2012 - 2015

About
Brenda is from Toledo, Ohio where her family still resides.  She is a third generation lawyer in the Ray family.  Brenda's great-grandfather, Edward H. Ray, was an attorney in Toledo, and his daughter, Elena Ray Diller, and her husband, Wade Diller, practiced in the family's law firm.  Edward H. Ray was the attorney who formed Highland Meadows Golf Club in 1925, and formed and worked with other anchor Toledo companies and institutions.  The family gave Brenda the firm's law books and other momentos from the family's law office which are displayed throughout her home and office.  She enjoys golf, fitness and garden club at Stone Oak Country Club, and boating, kayaking, swimming, and cycling.

Contact:
Brenda A. Ray, Esq., CPA
Brenda A. Ray Law Offices, Ltd.
6591 W. Central Ave., Suite 204
Toledo, Ohio 43617
Office (419) 517-2009 
Fax (419) 517-0009 
Cell 419-340-1568
bar@raytaxlaw.com    
www.raytaxlaw.com
http://www.linkedin.com/in/raytaxlaw

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