Frazer Ryan Goldberg & Arnold LLP

Wealth Planning

Estate Planning

Tax Planning

Wills and Trusts

Pensions and Benefits

Tax Controversy

Income Tax

State and Local Tax

Employment Tax

Property Tax

Business Law

Business Planning

Transactions and M&A

Real Estate Law

Commercial Litigation

Estate Controversy

Inheritance Disputes

Contested Probate

Trust Litigation

Contested Guardianship

Estate Administration


Trust Administration



Legal Protection

Elder Law

Mental Health Law

Long-Term Care

Special Needs



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David Frazer


Retired co-founder Dave Frazer


A Quarter Century of Distinguished Service to Valued Clients

In the summer of 1989, amid challenging economic times, Phoenix estate planning attorney Jim Ryan invited tax attorney Dave Frazer to join him for breakfast at the Ritz Carlton to discuss the possibilities of practicing law together.

Jim had a vision for a new law firm that, in contrast to many Phoenix firms at that time, would not be dependent on – or vulnerable to – the health of Arizona’s real estate market.

Rather, the new firm would be devoted to problem solving:

  • helping clients identify their business, personal, financial and tax objectives;

  • anticipating and addressing the obstacles to those objectives;

  • developing and implementing effective planning strategies; and

  • monitoring changes in clients’ objectives and situations and recommending plan modifications as necessary.

CBIZ Plaza at Central and Earll


Frazer Ryan's Phoenix offices occupy the top floor of the CBIZ Plaza on the northeast corner of Central Avenue and Earll Drive.


Dave found Jim’s vision to be a compelling one, a sentiment shared by Yale Goldberg, another tax attorney who practiced with Dave. On September 1, 1989, the law firm of Frazer, Ryan & Goldberg was formed, occupying offices at 16th Street and Missouri Avenue in Phoenix.

Not long after the firm was founded, Jim attached to every attorney’s phone this familiar quote: Clients don’t care how much we know until they know how much we care. As the firm now known as Frazer Ryan Goldberg & Arnold marks its Silver Anniversary, the commitment to put clients’ interests first – part of the legacy of Dave Frazer, who retired in 2005 – has been the guiding principle that, combined with the preeminent skill and legal reputations of its attorneys, differentiates the firm in Arizona’s legal community.

Today, from our offices in Phoenix and Scottsdale, Frazer Ryan Goldberg & Arnold provides appreciative clients with a valuable array of problem solving services in business formation and transactions, estate planning, civil and criminal tax controversy, estate controversy litigation, state and local taxation, probate and trust administration, guardianship and conservatorship, mental health and elder law, pension and employment benefits, real estate, commercial litigation, mergers and acquisitions, and tax planning.

The growing, 23-attorney firm is led by its 11 senior partners:

  • Jim Ryan, a Certified Specialist in Estate and Trust Law (Arizona Board of Legal Specialization). Jim is a Super Lawyers and Best Lawyers in America® selectee, a member of the American College of Trust and Estate Counsel, and past chair of the State Bar of Arizona’s Estate and Trust Advisory Commission. In 2013, Best Lawyers named Jim “Lawyer of the Year” (Phoenix) in Trusts and Estates. In the community, Jim serves on the boards of directors of the Arizona Community Foundation and the 100 Club of Arizona.

  • Yale Goldberg, the 2015 Best Lawyers Tax Attorney of the Year for Phoenix, a Super Lawyers selectee, a Certified Specialist in Tax Law (Arizona Board of Legal Specialization) and a fellow of the prestigious American College of Tax Counsel. Yale, who represents clients in tax controversies, is a former tax lawyer for the U.S. Department of Justice. His 1996 treatise on tax-related employee and independent contractor issues is a widely used resource for attorneys nationwide.

  • Chick Arnold, a Certified Specialist in Estate and Trust Law (Arizona Board of Legal Specialization), a Certified Fiduciary (Maricopa County), and a 2014 inductee in the Maricopa County Bar Association Hall of Fame. Chick is a Super Lawyers, Best Lawyers and Arizona’s Finest Lawyers selectee. He is a member of the National Academy of Elder Law Attorneys, a fellow of the Arizona Foundation for Legal Services and Education, and past chair of the State Bar of Arizona Elder Law & Mental Health Section.

  • John Fitzpatrick, whose practice focuses on assisting people and financial institutions in inheritance disputes, commercial and business litigation, real estate litigation, and civil appellate advocacy. John is a Super Lawyers honoree and was named a “Top Rated Lawyer in Trusts & Estates” for 2013 by Martindale-Hubbell and American Lawyer Media. In 2011 he was selected for membership in Arizona’s Finest Lawyers. John is a member of the National Association of Elder Law Attorneys and the Executive Council of the State Bar of Arizona Probate and Trust Section.

  • Scott Erickson, a Certified Specialist in Estate and Trust Law (Arizona Board of Legal Specialization) whose practice encompasses estate planning, estate and trust administration, and formation of closely held business entities. He is a member of Arizona’s Finest Lawyers and the American Bar Association Section of Real Property, Trust and Estate Law. Scott serves on the board of directors of the Greater Southwest Chapter of the Arthritis Foundation.

  • T.J. Ryan, the 2015 Best Lawyers Trust Litigation Attorney of the Year for Phoenix. His practice encompasses virtually all aspects of family estates, from estate and business planning, to probate and trust administration, to litigating contested estates. T.J. is a past president of the Maricopa County Bar Association. Active in the community, T.J. serves as the Programs and Facilities chair of the Maricopa County Justice Museum and Learning Center Foundation.

  • Marsha Goodman, an elder law attorney who focuses on life care planning to enhance the health, safety and well-being of her elderly and disabled clients. The 2016-2017 chair of the Life Care Planning Law Firms Association, Marsha is also a member of the National Academy of Elder Law Attorneys, is a Certified Elder Law Attorney (National Elder Law Foundation), and is a member of the Executive Council of the State Bar’s Probate and Trust Section, including serving as Chair for 2016-2017.

  • Jonathon Morrison, a Certified Specialist in Estate Planning, Trust & Probate Law (State Bar of California) who is licensed to practice in California and Arizona. Jonathon is a trusted advisor to dozens of the wealthiest individuals and families in the world, including tech company founders and executives, venture capitalists, angel investors, and families with concentrated holdings in real estate and closely held operating businesses.

  • Josh Moya, who represents clients in estate and trust controversies, estate and probate administration, and contested guardianships and conservatorships. Josh is a Best Lawyers honoree and a five-time Super Lawyers Rising Stars selectee in Estate & Trust Litigation. He was also selected in 2014 by Arizona’s Finest Lawyers. Before entering law school at the University of Arizona, Josh earned his undergraduate degree at Princeton University, where he served as president of the Princeton Debate Panel.

  • Lisa Reilly Payton, who focuses her practice on tax controversy, entity formation and estate planning. In tax controversy, she represents businesses and individuals before the IRS and Arizona Department of Revenue. Lisa is an active community volunteer with ICAN AZ, Wills for Heroes, and Global Family Philanthropy.

  • Doug John, whose practices focuses on state and local taxation, with an emphasis on property tax counseling and litigation. A Best Lawyers honoree (Tax Litigation) admitted in Arizona, Nevada, New Mexico, Minnesota, and the U.S. Tax Court, Doug has reduced clients’ property tax values over the past six years by over $2 billion.

Those attorneys, along with partners Mike Harsch, Cathy Knapp, Marilyn Cage, David Cohen, Barbara Berman, Josh Mozell and former Superior Court judge Jim McDougall; associate attorneys Kevin Ganser, Brandon Keim and Jennifer Murphey; and of counsel Chuck Whetstine and his associate Alyssa Whetstine, comprise an impressive group of lawyers whose sophistication in tax and estate law is consistently on a par with Arizona’s largest law firms.

Reflecting on his firm’s first quarter century, in 2014 Jim Ryan wrote:

“Twenty-five years have flown by, and the many, many wonderful memo­ries of the clients we have been able to assist during that time give us all great satisfaction. We haven't stopped to celebrate often enough the many client successes we have helped to achieve, as well as the wonderful attor­neys and staff members whose presence, over the years, has blessed our firm so greatly.

“We have set about to forge a law firm that will outlive all of us and con­tinue to be recognized for excellence in legal representation and prob­lem solving for our clients, and where clients and staff are cared for like family members.

“We are extremely grateful to every client, and to all of the individuals who consistently recommend us to others, for their trust and confidence, and we pledge to continue to provide our most efficient, effective and caring problem solving efforts for the benefit of the business and families who have entrusted their affairs to us.”


Best Law Firms®

Frazer Ryan earns 2018 recognition in Tax Law, Trust & Estate Law, Elder Law, Trust & Estate Litigation, Tax Litigation and ERISA Law

Certified Specialists**

Charles L. "Chick" Arnold: Estate and Trust Law

Scott A. Erickson: Estate and Trust Law

Yale F. Goldberg: Tax Law

Marsha Goodman: Elder Law (National Elder Law Foundation)

Jonathon M. Morrison: Estate Planning, Trust & Probate Law (State Bar of California)

James W. Ryan: Estate and Trust Law

Charles W. Whetstine: Tax Law

**Except as noted, all certifications are granted by the Arizona Board of Legal Specialization

AV Preeminent™ Ratings
by Martindale-Hubbell®

Charles L. "Chick" Arnold

Scott A. Erickson

John R. Fitzpatrick

Yale F. Goldberg

James E. McDougall

James W. Ryan

T.J. Ryan

Charles W. Whetstine

Lawyer of the Year Selectees
The Best Lawyers in America®

Yale F. Goldberg
Tax Law (Phoenix), 2015

T.J. Ryan
Trust Litigation (Phoenix), 2015

James W. Ryan
Trusts and Estates (Phoenix), 2013

Charles L. "Chick" Arnold
Trust Litigation (Phoenix), 2012

The Best Lawyers in America® Selectees

Charles L. "Chick" Arnold

Scott A. Erickson

John R. Fitzpatrick

Yale F. Goldberg

Douglas S. John

Joshua D. Moya

James W. Ryan

T.J. Ryan

Charles W. Whetstine

Super Lawyers Honorees

Charles L. "Chick" Arnold (2007-2017)

Scott A. Erickson (2008-2015)

John R. Fitzpatrick (2015-2017)

Yale F. Goldberg (2007-2017)

James W. Ryan (2008-2017)

Charles W. Whetstine (2008-2017)

Super Lawyers Rising Stars Honorees

Joshua D. Moya (2012-2016)

Joshua N. Mozell (2018)

T.J. Ryan (2016, 2017)

Arizona's Finest Lawyers

Charles L. "Chick" Arnold

Scott A. Erickson

John R. Fitzpatrick

James E. McDougall

Az Business Leaders

Yale F. Goldberg (2013-2016)

James W. Ryan (2015, 2016)