Josh Ratner

Partner, Mortgage Banking

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.

 

Industry Expertise

Mortgage Banking

Designations

Attorney at Law – Colorado

Certified Public Accountant (CPA) —Colorado

Professional Memberships & Affiliations

American Institute of Certified Public Accountants (AICPA)

 

Colorado Bar Association

 

Denver Bar Association

Education

Sturm College of Law & Daniels College of Business, University of Denver

  • Master of Laws,Taxation, 2010

Sturm College of Law, University of Denver

  • Juris Doctorate (JD), 2010

 

Vanderbilt University

  • Bachelor of Science, 2005