Barclay Damon
Barclay Damon


Ray McCabe


p: 716.566.1408

f: 716.566.4013

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Buffalo Office

The Avant Building
200 Delaware Avenue
Buffalo, New York 14202

A former attorney with the Internal Revenue Service Office of Chief Counsel, Ray primarily concentrates his practice on employee-benefits law, not-for-profit corporation law, and federal, state, and international taxation. He counsels large and small businesses, not-for-profit corporations, and municipal governments on ERISA and tax matters and he has substantial experience handling corporate transactions, including reorganizations, mergers, and affiliations of both for-profit and not-for-profit entities.

Ray additionally serves as benefits counsel to for-profit and charitable organizations and as corporate-governance counsel to not-for-profit corporations and foundations.

Representative Experience

  • Represented a community hospital in the negotiation of affiliation with a large, regional medical system.
  • Negotiated a settlement with the US Department of Labor and Internal Revenue Service, restoring benefits to participants in a not-for-profit human resource agency’s pension plan and preserving tax-qualified status.
  • Preserved the tax qualification of an employee-stock-ownership plan that did not have proper plan documentation by negotiating the closing agreement with the IRS.
  • Facilitated a medical center’s RFP process to secure a strategic partner to ensure the long-term economic viability of the programs at the center. Negotiated and closed an acquisition agreement with a strategic partner at the university medical center. Obtained required approvals from the Department of Health and NY Attorney General.
  • Coordinated and obtained judicial approval of the transfer of a medical facility with the continuation of the transferor’s corporate enterprise and pension plan.
  • Negotiated a tax-liability settlement with the IRS of a not-for-profit corporation in connection with the acquisition by another not-for-profit entity.
  • Negotiated a settlement of ERISA issues with the USDOL of a not-for-profit corporation in connection with the takeover of programming by a successor charity.
  • Counseled charitable foundations regarding the use of restricted and unrestricted gifts and the disposition of assets upon dissolution.

Practice Areas


  • University at Buffalo School of Law, J.D., 1983
  • State University of New York at Fredonia, B.A., 1979

Admitted To Practice

  • New York, 1984
  • U.S. Tax Court
  • U.S. District Court, Northern District of New York
  • U.S. District Court, Western District of New York
  • U.S. Court of Appeals, 5th Circuit

Memberships & Affiliations

  • American Bar Association 
  • New York State Bar Association

Civic Activities

  • Erie County Veterans Post Revitalization Post, Advisory Board Member
  • United Methodist Volunteers in Mission, Disaster Relief Team Leader

Speaking & Publications

  • The Law Society of Upper Canada Estate and Trusts Summit, “US/Canada Cross-Border Issues”
  • Goodwill Industries Board Retreat, “Executive Compensation After the New York Nonprofit Revitalization Act of 2013”
  • Buffalo Tax Institute, “The Affordable Care Act: The Employer Mandate and Other Considerations”
  • New York State Bar Association, “Dealing With Your Client’s Retirement Assets” CLE


  • New York State Bar Association, President’s Pro Bono Service Award for the Eighth Judicial District, 2016
  • Martindale-Hubbell AV Peer Review Rated for Very High to Preeminent Ethical Standards and Legal Ability, 2013-2019

Prior Experience

  • Hiscock & Barclay, LLP, Partner
  • Saperston & Day, P.C., Partner