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"Through 35 years of practice, I've learned that the most important skill I can bring to clients is the ability to stop talking and listen."



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.

Bar Associations

  • American Bar Association
  • New York State Bar Association

Representative Experience

  • Represented a community hospital in the negotiation of affiliation with a large, regional medical system.
  • Negotiated a settlement with the US Department of Labor and Internal Revenue Service, restoring benefits to participants in a not-for-profit human resource agency’s pension plan and preserving tax-qualified status.
  • Preserved the tax qualification of an employee-stock-ownership plan that did not have proper plan documentation by negotiating the closing agreement with the IRS.
  • Facilitated a medical center’s RFP process to secure a strategic partner to ensure the long-term economic viability of the programs at the center. Negotiated and closed an acquisition agreement with a strategic partner at the university medical center. Obtained required approvals from the Department of Health and NY Attorney General.
  • Coordinated and obtained judicial approval of the transfer of a medical facility with the continuation of the transferor’s corporate enterprise and pension plan.
  • Negotiated a tax-liability settlement with the IRS of a not-for-profit corporation in connection with the acquisition by another not-for-profit entity.
  • Negotiated a settlement of ERISA issues with the USDOL of a not-for-profit corporation in connection with the takeover of programming by a successor charity.
  • Counseled charitable foundations regarding the use of restricted and unrestricted gifts and the disposition of assets upon dissolution.
  • Representing nationwide hospital and health care provider and its entities in suit brought by former nurses and doctors regarding retirement and agreed-upon pension.
  • Representing a not-for-profit rural health care enterprise in restructuring and corporate governance matters.

Prior Experience

  • Hiscock & Barclay, LLP, Partner
  • Saperston & Day, P.C., Partner

Selected Community Activities

  • Erie County Veterans Post Revitalization Post, Advisory Board Member
  • United Methodist Volunteers in Mission, Disaster Relief Team Leader

Selected Honors

  • Bar Association of Erie County, Rev. A. Joseph Bissonette Pro Bono Award, 2023
  • The Best Lawyers in America®: Tax Law, 2023; Employee Benefits (ERISA) Law, 2023
  • New York State Bar Association, President’s Pro Bono Service Award for the Eighth Judicial District, 2016
  • Martindale-Hubbell AV Preeminent Peer Review Rated for Very High to Preeminent Ethical Standards and Legal Ability, 2013-2019

Selected Speaking Engagements

  • The Law Society of Upper Canada Estate and Trusts Summit, “US/Canada Cross-Border Issues”
  • Goodwill Industries Board Retreat, “Executive Compensation After the New York Nonprofit Revitalization Act of 2013”
  • Buffalo Tax Institute, “The Affordable Care Act: The Employer Mandate and Other Considerations”
  • New York State Bar Association, “Dealing With Your Client’s Retirement Assets” CLE

Selected Alerts & Blog Posts

Featured Media


US Supreme Court Shrinks Federal Authority Under the Clean Water Act


Supreme Court Strikes Down Taxing Authorities' Right to Retain Surplus Monies in "Strict Foreclosures"


Appellate Division, Third Department, Denies Appeal and Upholds Office of Renewable Energy Siting Regulations


NYS Public Service Commission Formally Initiates Proceeding to Establish What Constitutes "Zero Emission" Under the CLCPA


NYS Appellate Court Dismisses Common Law Claims Against Contractor for Injuries Sustained by "Special Employee"


Child Victim Act Complaint Dismissed for Failure to Sufficiently Allege Special Duty

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