Brian J. Ray, MS, CPA, a partner at Hertzbach, joined the firm in 2003. He is a graduate of Stevenson University (formerly Villa Julie College) with a B.S. in Accounting. He has also earned his M.S. from the University of Baltimore and is a certified public accountant in Maryland. Mr. Ray is a Tax Partner in Hertzbach’s Tax Department and specializes in assisting clients with tax planning regarding purchase, sale or reorganization of their business. He also concentrates on compliance and theory review of federal and state business tax returns. Mr. Ray is also involved in the areas of accounting methods, real estate transactions, construction tax law, and multi-state income and sales tax nexus matters.