Gary Ringel is president of Ringel Kotzin Valuation Services and director of our Estate & Gift Tax Valuation and Real Estate Valuation service groups. He works closely with many of Arizona's most prominent legal, accounting, and actuarial firms in regard to estate planning, pension plan administration, litigation support and real estate consulting.

After graduating from the University of Wisconsin in 1970, Gary became an executive in charge of real estate for a large Chicago-based retail drug store chain. In 1985, Gary moved to Phoenix, where he and Elliott Pollack co-founded U.S. Liquidity I Limited Partnership, a secondary market buyer that purchased private limited and general partnership interests as well as promissory notes. Recognizing a niche in the marketplace, in 1989 Gary formed U.S.L. Valuation, Inc., now known as Ringel Kotzin Valuation Services, a full service valuation firm.

Gary has prepared more than 3,000 business and real estate valuations for attorneys, accountants, trust officers, financial planners, real estate developers, and lending institutions. He has been a guest speaker for a number of professional organizations, including the State Bar of Arizona, the Phoenix Tax Workshop, the Western Pension and Benefits Conference, and the National Institute of Pension Administrators. Gary is a candidate for certification as an MAI and ASA by, respectively, the Appraisal Institute and the American Society of Appraisers.

Community Leadership

• Arizona Community Foundation, Professional Advisory Board

• Arizona Community Foundation & Jewish Community Foundation Tax & Legal Seminar, Planning Committee

• Jewish Community Foundation of Greater Phoenix, Board of Directors

• Jewish Federation of Greater Phoenix Annual Campaign, Assistant Chair

Professional Memberships and Certifications

• Certified General Real Estate Appraiser (CGREA)

• Central Arizona Estate Planning Council