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.
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)
