Practice Areas:
Estate Planning
Wills and Trusts
Strategic Tax Planning
Admissions and Qualifications:
California Bar, 1977
Certified Public Accountant, 1979
U.S. Tax Court, 1982
U.S. Court of Appeals (9th Circuit), 1982
U.S. Supreme Court, 1983
Education:
University of Southern California (J. D.,1977)
San Diego State University – (B.S. with Honors in Accounting, 1973)
Professional Profile:
Steven B. Kray is a Certified Public Accountant and AV rated member of the California Bar and has been practicing law since 1977. Mr. Kray’s tax and legal background and experiences gained while a partner in one of the our nation’s largest law firms, representing all types of individuals and businesses in mergers and acquisitions, intellectual property/license agreements, strategic tax and business planning, entity formation, and estate planning has enabled him to provide his clients with creative solutions in his current practice as a Trust attorney. Mr. Kray is one of the first California attorneys to recognize that estate planning includes the means to accumulate, protect and transfer wealth. Mr. Kray has developed proprietary trusts and trust planning that he integrates into a client project to address and resolve income tax, estate and gift tax and asset protection concerns. These proprietary techniques include Business Trusts, Business Opportunity Trusts (BOTs), Private Retirement Trusts (PRTs) and when combined with traditional estate, wealth accumulation, planning and transfer mechanisms, form the basis for unique and well tailored client solutions.
