Les Raatz is a member of the law firm of Dickinson Wright, PLLC, practicing under the name Dickinson Wright/Mariscal Weeks in Phoenix since January 1, 2013, having been a shareholder of Mariscal Week McIntyre & Friedlander, P.A. He practices 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, probate and trust issues, and selection of business entities.
Mr. Raatz graduated with high honors from the University of Illinois with a B.S. in Accountancy. He received his law degree from the University of Illinois. He is a licensed attorney in Texas and Arizona. After graduation from law school, he practiced as a Certified Public Accountant with KPMG Peat Marwick, CPAs. Since that time, he has practiced law in Texas before becoming a shareholder with Mariscal, Weeks, McIntyre & Friedlander, P.A. in 1986.
Mr. Raatz is a Fellow of the American College of Trust and Estate Counsel (ACTEC). He is listed in Best Lawyers in America in fields of Tax Law and Trusts and Estates and in Southwest Superlawyers in the fields of Tax, Estate Planning & Probate, Estate & Trust Litigation. He is certified as a Tax Specialist by the Board of Legal Specialization of the State Bar of Arizona. He was President of the Central Arizona Estate Planning Council, Chair of the Probate and Trust Law Section of the State Bar of Arizona, Chair of its Arizona Trust Code Comment Committee, and Chair of the Tax Advisory Commission for the Board of Legal Specialization, and a member of the Probate Rules Committee of the Arizona Supreme Court. His latest articles are “‘DELAWARE TAX TRAP’ OPENS DOOR TO HIGHER BASIS FOR TRUST ASSETS,” appearing in Estate Planning, Feb. 2014 (41 ETPL 3), and “STRUCTURING BUSINESS OWNERSHIP, OPERATION AND SALE TO MITIGATE THE 3.8% OBAMACARE TAX, SECA TAX AND FICA TAX,” appearing in Practical Tax Strategies (June 2014), Tax & Accounting Business of Thomson Reuters as Publisher.