Raymond J. Holst



Ray is counsel to the firm’s Business & Real Estate Taxation and Corporate/Business practice groups.

Ray works with both public and private companies providing tax and corporate advice, including those involving cross-border situations. Ray advises start-up clients regarding the appropriate entity formation and existing companies regarding taxable and tax-free mergers, acquisitions, reorganizations and dispositions.  Ray’s clients have included C-corporations, S-corporations, partnerships and LLCs. Ray has extensive experience advising both issuers and underwriters of the tax consequences of various securities offerings, as well as advising both borrowers and lenders in credit transactions. Ray also has experience in advising clients with respect to micro-captive insurance companies.

Ray also has formed and advised non-profits, represented clients in front of the IRS during the appeals process, and has worked with high-net worth individuals providing trusts and estates advice, including advising non-U.S. individuals.

Prior to joining Meltzer Lippe, Ray was most recently a sole practitioner practicing tax, trust and estates, and corporate law, and has practiced tax law in the New York City office of Latham & Watkins LLP and the New York City and London offices of Davis Polk & Wardwell LLP.

Ray also has worked in the Tax Counsel Group of Morgan Stanley where he provided tax advice to a wide range of business units, including the principal investments, capital markets, investment banking, bank resource management (securities lending and repurchase transactions), securitized products, and wealth management groups.

Ray received his J.D. from the Columbia University School of Law in 2002, where he was a Harlan Fiske Stone Scholar, and his B.A. from Union College in 1990. Ray is admitted to practice law in New York and is admitted to the U.S. Tax Court.  Ray was a former member of the Wall Street Tax Association.

Ray enjoys fishing and skiing in his spare time.

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