Ray M. Beck

P: (801) 363 4300
F: (801) 363-4378

Ray has more than 25 years of legal experience and focuses his practice in the areas of tax-sensitive business transactions, commercial real estate, and estate planning. He is an expert in like-kind tax deferred 1031 exchanges and has represented clients in more than four thousand 1031 transactions.

Ray’s clients range from professional corporations, services providers, real estate entities, and electrical co-generation facilities.  He has represented these clients in front of various regulatory bodies, including the Internal Revenue Service.

1031 Exchanges

Business Formation and Planning

Mergers and Acquisitions

Probate Planning

Real Property


U.S. District Court

U.S. Tax Court

U.S. Claims Court

Bachelors of Science, Economics, Brigham Young University, 1980, cum laude

Juris Doctor, J. Reuben Clark Law School, 1983

Board Member, Journal of Legal Studies, 1982-1983

Member, Salt Lake County Bar Association

Member, Utah State Bar

General Council, 1031 qualified intermediary Service

Author, “Creditor’s Rights in Bankruptcy,” Brigham Young University Journal of Legal Studies

Contributing editor to Attorney at Law Magazine



Ray enjoys spending time with his kids, running and wake-boarding.