5000 Birch Street, Suite 410
Newport Beach, CA 92660
Phone: (949) 476-2106
Fax: (949) 476-9320
- Estate Planning
- Retirement Planning
- Wills and Trusts
- Strategic Tax Planning
- Entity Structure 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
University of Southern California (J. D.,1977)
San Diego State University – (B.S. with Honors in Accounting, 1973)
Steven B. Kray is a Certified Public Accountant and AV rated member of the California Bar who has been practicing law since 1977. Mr. Kray has a considerable tax and legal background which he developed practicing law as a partner in one of our nation’s largest law firms. Throughout his career, Mr. Kray has been dedicated to providing his clients with creative solutions in his current practice which is focused on sophisticated trust, estate, and retirement planning.
Mr. Kray regularly represents all types of individuals and businesses in taxable and non-taxable trust and estate planning, retirement planning, strategic tax and business planning, entity formation, as well as mergers and acquisitions, and transactional matters related to intellectual property and licensing.
Mr. Kray is also a pioneer in recognizing the importance of estate planning as a means to accumulate, protect and transfer wealth. In that regard, he has developed proprietary estate and retirement planning techniques that address and resolve income tax, estate tax, GST tax, and gift tax concerns, as well as retirement planning and asset protection issues. These proprietary techniques include Private Retirement Trusts (PRTs), Business Opportunity Trusts (BOTs), Business Trusts, Generation Skip Trusts, and other forms of simple, complex and intentionally defective trusts, which when combined with traditional estate, wealth accumulation, and planning and transfer techniques, form the basis for unique and well tailored client solutions.