Practice Emphasis 
Taxation, mergers and acquisitions, international business, ERISA, and estate planning.

Ron is in charge of the ERISA department that documents, problem solves and administers qualified retirement plans including defined benefit pension plans.

Industries 
Computer technology, internet, professional practices, investment management, construction, wholesale and retail distribution and many other related industries.

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

Representative Cases 
Arnes v. U.S., 981 F. 2d 456, 9th Cir. (1992)
Set precedent for taxation of business divisions in marital dissolution situations.

Noteworthy 
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, having served both at sea and on the ground in Viet Nam. That experience provided him extensive training in management.

For twelve years, while practicing law, Ron was an Adjunct Professor teaching taxation law at Golden Gate University. For three years, he taught contract law at the University of Washington.

As a senior Principal, Ron served as Managing Principal of Lasher Holzapfel Sperry & Ebberson for three years.

Ron is involved in the purchase and sale of many hundreds of businesses and acts as general and tax counsel to many companies.

Involved in tax planning activities, Ron has saved his clients literally millions of dollars in federal and state income, estate and gift taxes.

Presentations 
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.

Publications 
Thoughts Regarding Legal Billing Practices, Lasher Holzapfel Sperry & Ebberson (Client Service Document)

Cases and Materials Regarding Qualified Retirement Plans, Golden Gate University Press

Professional and Civic 
King County Bar Association

Washington State Bar Association

California State Bar Association

Martindale-Hubbell AV Rating (Highest) since 1982

Golden Gate University, 1980 - 1992, Adjunct Professor

University of Washington Extension, 1989 - 1991



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