STEVE is a partner in our Tax and Venture Capital and Private Equity Fund Formation Group and is based in our Silicon Valley office. Steve's practice encompasses (i) corporate and partnership income taxation with an emphasis on structuring partnerships and joint venture arrangements, structuring corporate start-ups, and mergers and acquisitions of public and private companies, and (ii) formation and operation of venture capital and private equity investment partnerships. He serves as fund counsel for a number of top-tier venture capital firms and provides advice regarding internal operations, investor relations and financing activities on a daily basis.

Steve holds a J.D. and Masters of Business Taxation Degree from the University of Southern California. He also received a B.S. in Business Administration (emphasis in accounting) from the University of Southern California, where he graduated with High Honors. Steve is a former Certified Public Accountant with Peat, Marwick, Mitchell & Co. (now KPMG Peat Marwick) in Los Angeles, and was previously an associate at Morgan, Lewis & Bockius, in Los Angeles.

Steve has been a member of the American Bar Association's Section of Taxation - Partnership Committee and the California State Bar's Taxation Section. He has also published numerous articles on taxation issues, including "Key Provisions of the U.S. Tax Reform Act of 1986," John I. Forry and Steve R. Ray, International Business Law Journal, No. 5, (1987) and contributed to numerous publications including "Taxation of Financial Institutions," Partners of Peat, Marwick, Mitchell & Co., Mathew Bender, (1983). Steve is admitted to practice in California.