Three Decades of Distinguished Service

Frazer Ryan began with an idea that, for Phoenix law firms in the 1980s, was highly unconventional.

In the summer of 1989, estate planning attorney Jim Ryan invited tax attorney Dave Frazer (who passed away in 2025) to breakfast at The Ritz-Carlton. Their goal? To explore the idea of launching a new law firm together. Jim envisioned a firm that could thrive amid the volatility of Arizona’s real estate market, a vulnerability that many local law firms faced at the time.

Jim’s innovative firm would focus on problem-solving by:

  • Helping clients identify and understand their business, personal, financial, and tax goals
  • Anticipating and addressing any obstacles in the way of those goals
  • Developing and implementing effective planning strategies
  • Monitoring changes in clients’ goals and adapting appropriate plan modifications

Inspired by Jim’s vision, Dave and fellow tax attorney Yale Goldberg (who retired in 2020) joined forces. On September 1, 1989, the trio formed Frazer, Ryan & Goldberg.

In 2002, the Firm welcomed Chick Arnold (who retired in 2020), a passionate advocate for the rights of the mentally ill, further strengthening its mission. The Firm was renamed Frazer Ryan Goldberg & Arnold, LLP.

Early on, Jim attached an inspiring quote to every attorney’s phone: “Our Clients Don’t Care How Much We Know Until They Know How Much We Care.” This principle continues to guide us as we celebrate 35 years of service to our community.

Today, we honor the legacy by prioritizing our clients’ interests above all else. Our commitment remains steadfast: to continue delivering efficient, effective, and compassionate legal services to all who place their trust in us. We are dedicated to evolving with the needs of our clients and the changing landscape of the legal profession while maintaining the core values that have defined us for the past 35 years.

 

Frazer Ryan Today

Today, in an atmosphere of growing threats to family and business wealth, Frazer Ryan provides valued clients with a sophisticated array of problem-solving services. Our areas of expertise include estate planningtax planningcivil and criminal tax controversyestate controversybusiness formationmergers and acquisitionsreal estate transactionsprobate and trust administrationguardianships and conservatorships, business law, and commercial litigation.

Our growing, 24-lawyer firm is led by our 12 senior attorneys:

  • Jim Ryan, a Certified Specialist in Estate and Trust Law (Arizona Board of Legal Specialization) and a Fellow of the American College of Trust and Estate Counsel (ACTEC), focuses his estate planning practice on high net worth and complex estate administration. Jim is a Super Lawyers® and Best Lawyers in America® honoree and a former Best Lawyers® “Lawyer of the Year” (Phoenix) in Trusts and Estates. A long-time community leader, Jim is a member of Bankers Trust Company of Phoenix community board of directors, and served for nine years on the Arizona Community Foundation board of directors.
  • John Fitzpatrick, a Fellow of the American College of Trust and Estate Counsel (ACTEC) and Best Lawyers®’ 2026 Phoenix “Lawyer of the Year” in Trust and Estate Litigation. John’s practice focuses on assisting people and financial institutions in trust and estate controversies and business and real estate litigation. John is a multi-year Super Lawyers® and Best Lawyers® honoree. He is a member of the National Association of Elder Law Attorneys and is a past chair of the Probate and Trust Section of the State Bar of Arizona, and a 2023 “Az Business Leaders” selectee (AZ Big Media).
  • Scott Erickson, a Certified Specialist in Estate and Trust Law whose practice encompasses estate and wealth transfer tax planning, asset protection planning, business succession planning, charitable gift planning, pre-marital planning, formation of family owned and closely held entities, and representation of fiduciaries, beneficiaries, and creditors in estate and trust administration matters. He is a multi-year Super Lawyers and Best Lawyers honoree and a past chair of the State Bar of Arizona’s Estate and Trust Advisory Commission.
  • T.J. Ryan, a Fellow of the American College of Trust and Estate Counsel (ACTEC) and a former Best Lawyers Trust Litigation “Lawyer of the Year” (Phoenix). His practice encompasses trust and estate law, from estate and business planning, to probate and trust administration, to resolving estate contests and trust disputes. T.J. is a Super Lawyers honoree, past president of the Maricopa County Bar Association, contributing author of the Arizona Estate Planning and Probate Handbook, 2013, 2023 (Thomson Reuters), and an editor of the Arizona Probate Code Practice Manual, 2014, 2022 (State Bar of Arizona).
  • Jonathon Morrison, a Certified Specialist in Estate Planning, Trust & Probate Law (State Bar of California) and a Best Lawyers honoree. Licensed to practice in California and Arizona, Jonathon advises and designs advanced income tax and estate tax minimization and business exit strategies and is a pioneer in the use of the Optimized Charitable Lead Annuity Trust (OCLAT). Jonathon also represents clients and serves as co-counsel to attorneys in California-specific matters, including California Prop. 13 real property tax, real property transfers, probate and trust administrations, and income tax issues.
  • Lisa Reilly Payton, who focuses her practice on estate planning, entity formation and tax controversy representing business and individuals in tax matters before the Internal Revenue Service and Arizona Department of Revenue. Lisa’s estate planning experience includes helping individuals, couples and business owners identify their planning options to tailor their choices to their unique situations and goals. Lisa’s clients benefit from her tax planning experience to also help individuals with estate tax planning. Lisa was selected as one of Az Business magazine 2026 “Top 100 Lawyers in Arizona”, an AZ Big Media Az Business Leader in 2026, and by The Best Lawyer’s in America® as a 2026 Honoree.
  • Doug John, a Best Lawyers honoree and a state and local tax attorney with an emphasis on property tax counseling and litigation. Doug helps clients navigate complex state and local tax systems in minimizing income tax, sales and use tax, and property tax liability. Over the past nine years, Doug has reduced his clients’ property tax values by over $2 billion through a sound knowledge of property tax law, valuation theory and tax assessment practices. Lexology magazine’s exclusive Arizona contributor, Doug is admitted to practice in Arizona, Nevada, New Mexico, and Minnesota, and before the U.S. Tax Court.
  • Brandon Keim, a Certified Tax Law Specialist and CPA. Brandon’s clients benefit from his experience in a broad scope of federal tax controversies. He joined Frazer Ryan after six successful years as a senior trial attorney with the Internal Revenue Service, where he received the Chief Counsel National Award for Superior Achievement in Outstanding Litigation. Brandon holds an LL.M. in Taxation at the Georgetown University Law Center, is an Az Business Leaders 2026 selectee (AZ Big Media), and was selected by Az Business magazine as one of its “Top 100 Lawyers in Arizona for 2025.”
  • David Cohen, whose ability to analyze complex tax issues and formulate effective strategies is invaluable to businesses, tax-exempt organizations, multi-entity clients, and high net worth individuals. David has the distinctive experience and skill to serve both the transactional and tax needs of his clients, having earned an LL.M. in Taxation from Georgetown University Law Center and practiced extensively in virtually all aspects of corporate and commercial law, with an emphasis on mergers and acquisitions. David is admitted to practice in Arizona and California.
  • Jon A. Titus, a Super Lawyers® honoree since 2008 enjoys the art of taking complicated and confusing factual scenarios and legal issues, simplifying them, and then breaking them down into easily understandable parts. Jon has been called a master strategist who looks at a problem from every angle and then determines the most sensible and cost-effective way to handle it. He practices primarily in the sophisticated areas of real estate law and securities law where for over forty years he has assisted clients in navigating complex matters. Jon is also rated by Martindale-Hubbell® with AV Preeminent Ratings.
  • Gary L. Fletcher, a Fellow of the American College of Trust and Estate Counsel (ACTEC). He is a frequent national speaker on the Corporate Transparency Act before ACTEC and other professional organizations. Gary is both an attorney and CPA. His practice focuses on estate, gift, and income taxation, with a concentration in wealth and estate planning and preservation, tax, trust formation and administration, charitable gift planning, complex business transactions and trust, probate, and select commercial litigation, including mediation, alternative dispute resolution and representation before state and federal courts and administrative agencies.
  • Roger Stahl, who focuses his practice on real estate law, business entity formation, succession planning, business purchases and sales, employment law, estate planning, probate, and trust administration. He joined Frazer Ryan after practicing law in Rochester, Minnesota for over 30 years. Roger is certified in civil mediation by the Minnesota State Bar Association. He has several recent successful transactions in which he represented the purchaser or seller of multi-millions in property and/or assets.

These attorneys, along with partners Mike Harsch, Phil Whitaker, Jessica Dorvinen, Jimmy Cool, Alyssa Whetstine, Mia Samartinean, Trisha Farrow, Kelsi T. Lane, and Afsanieh Rassti; associate attorneys Lisa Price and Francesca Scanio Stacey; and of counsel Chuck Whetstine comprise an impressive group of lawyers whose sophistication in tax and estate law is consistently on par with Arizona’s largest law firms.

In 2024, reflecting on the Firm’s 35th anniversary, Jim Ryan wrote:

“It’s hard to believe that it has been 35 years since we first began building our firm. Reflecting on the incredible milestones we have reached fills me with a deep sense of pride and gratitude. The path we’ve taken has been marked by numerous achievements and unforgettable moments that have shaped our success and defined our reputation.

From our very first client to our most recent, each step has been a testament to the dedication and hard work of our team. We’ve had the privilege of helping our clients navigate complex legal challenges, achieve their goals, and make significant strides in their personal and professional lives. These successes are not just victories for our clients; they reflect the collective effort, expertise, and passion of everyone in our firm.

As we celebrate this milestone, I want to recognize the incredible attorneys and staff who have been instrumental in our journey. Your unwavering commitment, professionalism, and enthusiasm have been the driving force behind our firm’s accomplishments. Each of you has contributed to building an environment that is not just professional but also warm and supportive—a place where everyone feels like they are part of a family.

From the beginning, our vision has been to establish a law firm that not only excels in providing outstanding legal representation but also fosters a sense of community and belonging. We wanted to create an environment where our clients felt supported and valued, and where our staff felt motivated and appreciated. This vision has guided us through challenges and triumphs, and it continues to inspire us as we move forward.

As we look to the future, our commitment remains steadfast: to continue delivering efficient, effective, and compassionate legal services to all who place their trust in us. We are dedicated to evolving with the needs of our clients and the changing landscape of the legal profession while maintaining the core values that have defined us for the past 35 years.

Thank you to everyone who has been a part of this remarkable journey. Here’s to celebrating our past successes and forging ahead with the same spirit of excellence and dedication that has brought us to this moment. Together, we will continue to make a meaningful impact in our community in the coming years.