Les Raatz is a member of the law firm of Dickinson Wright PLLC in Phoenix. He practices primarily in the areas of estate planning, probate and trust administration, divorce tax and asset planning, entity structuring, and taxation. Mr. Raatz has significant experience representing many hundreds of business clients and their families in connection with estate and tax planning. He is a national author and speaker at numerous seminars on areas of income, estate and gift taxation, probate and trust issues, and selection of business entities. He is a licensed attorney in 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 practicing in Arizona.
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 "DIVORCE, SLATS AND THE GRANTOR TRUST SECTION 677 GHOST," appearing in Trust and Estates, August 2015; “‘DELAWARE TAX TRAP’ OPENS DOOR TO HIGHER BASIS FOR TRUST ASSETS,” 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,” Practical Tax Strategies (June 2014), Tax & Accounting Business of Thomson Reuters as Publisher. He also authored "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; 627 Ariz. Adv. Rep. 6 (Ariz. App., 2012)