"I continue to be impressed with Ron's efficient management of my company growth and mergers (foreign and domestic), my company transition plan and IRS challenges, while simultaneously addressing complex family estate planning issues."

Ronald E. Braley  Principal

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Practice Emphasis

Ron Braley’s practice covers taxation, mergers and acquisitions, international business, ERISA, and estate planning across a variety of industries—from computer technology and construction to investment management and wholesale/retail distribution. 

Ron has been involved in the purchase and sale of hundreds of businesses, and acts as general and tax counsel to many companies. He also has extensive knowledge of tax planning activities, and has saved his clients millions of dollars in federal and state income, estate and gift taxes.

Ron is also in charge of the firm’s ERISA department, which documents, problem solves and administers qualified retirement plans, including defined benefit pension plans.

As the principal in several businesses prior to and concurrent with his law practice, Ron understands the needs of business owners from first-hand experience.

Prior to becoming a lawyer, Ron was an officer in the United States Navy. He served both at sea and on the ground in Viet Nam, an experience that provided him with extensive training in management.

Practice Areas

Education

  • Bachelor of Arts (Economics), 1967, University of Washington 
  • Juris Doctor, 1974, Golden Gate University 
  • Editor, Golden Gate University Law Review 
  • Master of Laws (Taxation), 1975, New York University

Representative Cases

  • Arnes v. U.S., 981 F. 2d 456, 9th Cir. (1992)
    Ron set a precedent for taxation of business divisions in marital dissolution situations.

Bar Admissions

  • Washington State Bar Association 
  • California State Bar Association 

Publications

  • Thoughts Regarding Legal Billing Practices, Lasher Holzapfel Sperry & Ebberson (Client Service Document)
  • Cases and Materials Regarding Qualified Retirement Plans, Golden Gate University Press
  • Ron is a regular speaker for National Business Institute on such topics as qualified retirement plans, LLC’s, company mergers and acquisitions, estate planning, asset protection planning and foreign transactions.

Professional & Civic

  • Served as managing principal of Lasher Holzapfel Sperry & Ebberson for three years 
  • Received AV rating (highest) from Martindale-Hubbell Law Directory since 1982 
  • Adjunct Professor at Golden Gate University, 1980-1992
  • Professor in Contract Law for University of Washington Extension Program, 1989-1991