Ray has extensive experience providing tax consulting and compliance services to high net worth individuals, closely-held businesses and their owners in diverse industries. Areas of focus include tax planning for individuals and closely-held businesses, financial and estate planning, and business succession planning. As head of RINA’s Tax Department, Ray brings his experience in navigating the complexities of the tax laws to both his clients and to the firm. He is a frequent speaker on tax issues to professional business groups in the Bay Area. Ray also has extensive experience in providing auditing and attest services for a wide-range of business and nonprofit clients.