Brenda A. Ray Law Offices, Ltd.

Brenda A. Ray Law Offices, Ltd.

Attorney Profiles

Brenda A. Ray, Esq., CPA

Brenda A. Ray is a tax lawyer and CPA with 25 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 is a licensed CPA in the State of Ohio.

Ms. Ray’s articles of 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.

Education
University of Toledo
BBA, Summa cum laude, Valedictorian, 1991

The Ohio State University
J.D., 1998
Member of The Ohio State Law Journal and Health Law Moot Court team

Bar Admissions
Ohio
Michigan
United States Tax Court

Other licensure
Certified Public Accountant - Ohio

Professional Membership
Certified Public Accountant
Ohio, 1994

Ohio State Bar Association
   Federal and State Tax Committee

Michigan Bar Association

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 Membership

ProMedica Flower Hospital Board
Board Member: current

ProMedica Physicians and Continuum Services Foundation Board

Trustee: 2010 - 2015
Board Chairman: 2012 - 2015

ProMedica Health System Planned Giving Committee
Co-Chair Professional Leadership Advisory Network: 2010 - current
    
About
Brenda is from Toledo, Ohio where her family still resides.  She is a resident of Hidden Harbour in Holland, Ohio with a home on the lake.  She is a third generation lawyer in the Ray family.  Her great-grandfather, Edward H. Ray, was a member of the Toledo Bar in the 1920s and 30s and his daughter, Elena Ray Diller, practiced in the family's law firm until the mid-90s.  The family gave Brenda the firm's law books and other momentos from the family's law office which are displayed throughout her office and home.  She enjoys golf and the fitness center at Stone Oak Country Club, Stone Oak garden club, and boating, 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

_________________________________________________________________________________________________________
Barbara E. Machin, Esq., Of Counsel

 

Barbara E. Machin is a trial and appellate lawyer admitted to practice in the state courts of Ohio, as well as the U.S. District Court, Northern and Southern Districts of Ohio, the U.S. Court of Appeals, Sixth Circuit, and the United States Supreme Court.  Her areas of practice include Civil Litigation including Business, Public Contract Law, Education Law, Employment Law, Insurance Defense, Personal Injury, Medical Malpractice.

Barbara received both her B.S. and M.A. from the University of Kansas and her law degree from the University of Toledo College of Law. She is licensed to practice law in Ohio.  Her legal career of 37 years includes practicing litigation for the law firms of Shumaker, Loop & Kendrick and Bunda Stutz & DeWitt, and serving as General Counsel for The University of Toledo from 1993 to 2000.  

Barbara is a member of the Toledo Bar Association and served on the Federal Courts, Labor and Employment Law, and Bar Admissions committees. She is an active participant in employment-related training seminars focusing on compliance with state and federal anti-discrimination and harassment law. She is also a member of the Toledo Women’s Bar Association.


Education
University of Kansas, B.S. and M.A, Secondary Education
University of Toledo College of Law, J.D.

Professional Memberships
Toledo Bar Association
   Federal Courts Committee
   Labor and Employment Law Committee  
   Bar Admissions Committee
Toledo Women’s Bar Association

Bar Admissions

Ohio

Director
St. Luke's Hospital
   Director 1994 - 2012
   Director 2015 - current
   Committee member:  Executive, Professional Affairs, Personnel (Chair), and Finance committees

Community Involvement
Barbara is a Docent for The Toledo Museum of Art, is currently the President of Stone Oak Garden Club and is an active member of Stone Oak Country Club womens golf leagues.

Contact:
Barbara E. Machin

Brenda A. Ray Law Offices, Ltd.
6591 W. Central Ave., Suite 204
Toledo, Ohio 43617
Office (419) 517-2009 
Fax (419) 517-0009 
bem@raytaxlaw.com
www.raytaxlaw.com

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