January 2020 Dinner Meeting
Retirement Enhancement and Savings Act of 2019 presented by Michael C. Gray, CPA
Michael C. Gray founded his CPA firm, Michael Gray, CPA October 1, 1996. He sold his practice to Thi Nguyen, CPA with Koehler & Associates, CPAs, Inc. effective January 1, 2018. He has continuously worked in public accounting since June, 1974. Mike was a co-founder and partner in charge of tax services of Hubler, Gray and Associates from June, 1986 through September, 1996 and a tax manager at KMG Main Hurdman, subsequently acquired by KPMG Peat Marwick, from February, 1978 to June, 1986. The areas of practice that Mike has focused on include tax planning for individuals, estate and trust planning and administration, tax planning for businesses, tax examinations, and tax procedure. He also assists other tax practitioners in dealing with complex tax issues. Mike has given many presentations and written many articles on tax subjects, including for the California Society of CPAs, Silicon Valley Bar Association and Santa Clara County Bar Association. Mike has been a CPA in California since March 1977. He received his BS in accounting and MBA at San Jose State University in June, 1974 and June, 1978, respectively. He is a past president of the Silicon Valley San Jose CPAs, past chairman of the tax committee for the Silicon Valley San Jose CPAs and past member of the state tax committee for the California CPAs. He was also a member of the Santa Clara County Estate Planning Council from about 1979 through 2017. Mike has been quoted in The San Jose Mercury News, The San Francisco Chronicle, The Wall Street Journal, and The New York Times. He is the author of How to use Roth and IRA accounts to provide a secure retirement, the Real Estate Tax Handbook, Secrets of Tax Planning for Employee Stock Options and Employee Stock Options – Executive Tax Planning. Mike's personal interests include the study of martial arts. He received his black belt from West Coast Tae Kwon Do in May 1996. He has also studied American Kenpo and Aikido. Currently, Mike and his wife Janet devote their Saturdays to caring for their grandsons, Kyan and Clive Baker, while their parents, Holly and Dan Baker, work in the family restaurant, Marché Aux Fleurs, in Ross, California.