University of Illinois

B.S., Accountancy, 1974
  • high honors

University of Illinois

J.D., 1977

Les S. Raatz


Prominent Assignments

Les Raatz is an attorney practicing primarily in the areas of estate planning, probate and trust administration, entity structuring, taxation, charitable organizations, commercial organizations, and commercial transactions. Mr. Raatz has significant experience representing many hundreds of business clients and their families in connection with estate and tax planning. He has been an author and speaker at numerous seminars on areas of income and estate and gift taxation, selection of business entities, and buying and selling businesses.

Mr. Raatz has extensive experience in a broad range of tax, probate and trust matters, including estate planning, audits and litigation, and corporate, trust, exempt organizations, real estate, and partnership and limited liability company taxation.

Professional Involvement

  • Fellow, American College of Trust and Estate Counsel (ACTEC)
  • Former President, Central Arizona Estate Planning Council
  • Former Chair, Probate and Trust Law Section of the State Bar of Arizona, Arizona Trust Code Comment Committee, and Tax Advisory Commission for the Board of Legal Specialization
  • Member, Taxation Section of the American Bar Association
  • Member, Taxation and Probate and Real Property Sections of the State Bar of Arizona
  • Former Member, Probate Rules Committee of the Arizona Supreme Court  

Community Involvement

  • Mr. Raatz is a Director of the Phoenix Arizona Chapter of the Juvenile Diabetes Research Foundation


  • “The Evolution of Planning Needs for Business Owners and High Net Worth Families Post ATRA,” New York Life 2013 Advisor Symposium, New York City, October 22, 2013.
  • “Selecting Decanting, Nonjudicial Settlement Agreements and Other Trust Modification Techniques,” Valley Estate Planners, Phoenix, September 19, 2013.
  • “Arizona Trust Code: Notice and Reporting Requirements, Creditor Protection Planning Techniques, Other Planning Opportunities under the Arizona Trust Code, Analysis and Planning for Use of the Trust Protector, Springing the Delaware Tax Trap in Arizona: Stepping Up Basis in Irrevocable Trust Assets,” State Bar of Arizona “CLE by the SEA,” San Diego, July 18, 2013.
  • “The Arizona Trust Code,” Arizona Attorney Magazine, Jan. 2009 (45–Jan Ariz.Att’y 20), cited favorably in In re the Estate of King, 228 Ariz. 565; 269 P.3d 1189 (Court of Appeals, Division 1, Feb. 7, 2012).