Ray Johnson is a shareholder attorney and member of the firm’s Estate Planning Section. Mr. Johnson handles wills and trusts, family-owned business formations and operations, estate administration, and tax planning.
Mr. Johnson is experienced in assisting clients with obtaining private letter rulings from the IRS, filing estate and gift tax returns, and income tax planning as it relates and interacts with gift and estate tax planning.
Mr. Johnson also assists clients with charitable gift planning, business succession planning, and the reorganization of family companies. In addition, he is experienced in trust administration for substantial estates, including matters of fiduciary duties, the management of trust assets, exercising the non-claim statute against estate creditors, and modifying irrevocable trusts to improve administration for beneficiaries.
For trusts and estates with real estate properties, Mr. Johnson’s practice includes arranging for sales and financing transactions for residential and commercial properties. Mr. Johnson is licensed in both Utah and California. Mr. Johnson has particular experience with helping clients with real estate in California avoid costly property tax re-assessment under Proposition 13. Navigating the exclusions, exceptions, and rules for equalizing distributions are often key to successful estate planning and administration in California.
He received his Juris Doctor, magna cum laude, from the University of Idaho College of Law.
- Board Member, Utah Valley Estate Planning Council (2014 – 2015)
- Member, Utah Valley Chapter of the National Planned Giving Counsel (2014)
University of Idaho College of Law, Moscow, Idaho – J.D., magna cum laude, (2010)
Brigham Young University, J. Reuben Clark Law School, Visiting Student, (2009-2010)
Utah State University, B.A., cum laude, (2006)
United States District Court, District of Utah
- Associate, Hill, Johnson & Schmutz (2010-2013)