Mr. Gray focuses his practice on the design, establishment, and maintenance of qualified retirement plans, health and welfare plans, and nonqualified deferred compensation plans for employers.  His practice extends beyond this, however, with experience in trustee representation, plan terminations, the use of employee benefit plans to assist in leveraged buyouts, and the employee benefits aspects of corporate transactions.  In recent years Mr. Gray has assisted employers who have received, or are potentially liable for, large claims from multiemployer pension plans.

Mr. Gray served on the Law Review at Emory University School of Law and has authored numerous articles since law school on such topics as employee benefits in takeover battles, the use of employee benefit plans in estate planning, and retirement plans for physicians. He also speaks frequently to student, professional, and business groups on deferred compensation for executives, health and welfare plans, 401(k) plans, and other employee benefit matters.

For many years Mr. Gray served as an adjunct professor at Georgia State University.  He has taught graduate level courses in both the College of Business and the College of Law.  He retired from the classroom in 2009.

Mr. Gray is listed in The Best Lawyers in America and Who’s Who Legal, and by Atlanta Magazine as one of Georgia's "Super Lawyers."

LL.M. (Taxation), Emory University School of Law, 1982
J.D., with distinction, Emory University School of Law, 1976
B.S., summa cum laude, Presbyterian College, 1973

State of Georgia, 1976