Ronald E. Braley

Of Counsel

Practice Emphasis

Taxation, mergers and acquisitions, international business, ERISA, estate planning


Computer technology, construction, investment management, wholesale/retail distribution


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

Representative Cases

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


  • 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, LLCs, company mergers and acquisitions, estate planning, asset protection planning, and foreign transactions.

Professional & Civic

Named as a “Best Lawyers” by The Best Lawyers in America  in the practice of ‘Trusts and Estates,” 2019, 2020, 2021

Served as managing principal of Lasher Holzapfel Sperry & Ebberson for three years

Has received the AV Preeminent 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