Josh Ratner serves as a Tax Partner in Richey May’s Mortgage Banking practice, where he is highly specialized in the federal and state income tax issues facing financial services and real estate companies, with a particular emphasis on the needs of mortgage banking firms. Josh leads the firm’s research and technical writing team, producing authoritative whitepapers on accounting topics central to the industry, such as Accounting for Derivatives, Accounting for Mortgage Servicing Rights, and Tax Treatment on the Sale of Mortgage Servicing Rights—resources that support clients in understanding critical technical requirements. In his role, Josh provides hands-on tax compliance and consulting, guiding mortgage banking clients through complex situations including MSR valuations, regulatory changes, and transaction structuring tailored to their operational goals. His deep technical expertise and leadership in accounting research position him as a go-to resource for the mortgage banking sector, advancing both client success and firm knowledge.