Morgan Lewis

Jason C. Ray

Senior Attorney

Jason C. Ray advises employers on the design, implementation, and regulatory compliance of tax-qualified and nonqualified retirement plans. In addition to counseling clients on all aspects of employee benefits, Jason appears before the IRS and the US Department of Labor to review penalty assessments, plan correction, and plan audit, among other benefits matters. Jason guides clients in employee stock ownership plan (ESOP) transactions, including seller-financed and leveraged and nonleveraged buyouts as part of ownership succession transactions.

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ML BeneBits
Covering a full range of Benefits and Compensation Topics

    Extended Profile

    In addition to counseling clients on ESOPs, Jason also designs and drafts KSOPs and stock-based compensation arrangements. When clients need advice on the operation and administration of stock-based compensation agreements, Jason is there to help.

    Jason represents companies in ESOP stock-drop and ERISA breach of fiduciary duty cases. Clients in the midst of corporate transactions seek Jason’s counsel on benefits integration before and after the transactions. 

    Education

    • Southern Methodist University Dedman School of Law, 2000, LL.M., Tax
    • Southern Methodist University Dedman School of Law, 1999, J.D.
    • University of Nevada, Las Vegas, 1994, B.A.

    Admissions

    • Texas
    • U.S. Tax Court

    Awards and Affiliations

    Member, Law Firm of the Year, Employee Benefits & Executive Compensation, Chambers USA (2019)

    Member, Law Firm of the Year, Employee Benefits (ERISA Law), US News/Best Lawyers – Best Law Firms (2019)

    Member, Dallas Bar Association

    Member, Dallas Association of Young Lawyers

    Member, Southwest Benefits Association

    Member, Southwest Chapter of the ESOP Association

    Member, Family Firm Institute

    Recognized, "The Best Lawyers in Dallas" in ERISA law, D Magazine (2007–2009)