Raymond primarily works with businesses and not for profit entities in a transactional practice which achieves maximum after tax results.

He has devoted his entire career to the practice of tax law, with a particular focus on partnerships, mergers and acquisitions, economic development and affordable housing.

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  • Listed in:
    • The Best Lawyers in America®, Tax Law, 2007-2024 (listed for more than 15 years)
    • The Best Lawyers in America® Lawyer of the Year (Buffalo), Tax Law, 2022
    • New York Super Lawyers®, Tax, 2018
    • Business First of Buffalo, Legal Elite of WNY 2015
  • Erie County Bar Association, Past Chair, Tax Committee
  • New York State Bar Association, Tax Committee
  • American Bar Association, Tax Committee; Forum on Affordable Housing

  • Presenter, Urban Land Institute, Members' Education Series on Pilot Increment Financing (PIF) and Tax Increment Financing (TIF), December 9, 2015

  • "IRS Issues Guidance Denying Tax Deductions for PPP Loans," The Central New York Business Journal, December 4, 2020

  • VIA (formerly Elizabeth Olmsted Center for Sight), Director, Chair of Audit Committee  
  • Western New York Independent Living, Corporate Compliance Committee Member
  • University Heights Collaborative, Director, Vice President
  • St. Joseph Neighborhood Housing Initiative, Board Member
  • Legal Aid Bureau of Buffalo, Inc, Member, Board of Directors