Sandra Portney

Ryan Rapp & Underwood PortraitsPractice Areas

Case Highlights and Depth of Experience

Ms. Portney devotes her practice to corporate and real estate transactional matters and estate planning. Her primary focus is advising closely held businesses in the areas of formation and structural planning for new entities, contract drafting and review, dissolutions and partnership disputes, and sales and acquisitions of businesses and commercial real estate. Her clients include up and coming entrepreneurs, start-up and emerging companies, and established businesses seeking personalized service. She also works with business owners and individuals in developing their estate and succession plans including business exit strategies, revocable trusts, life insurance trusts, family limited partnerships and limited liability companies, and other tax planning and asset protection strategies.

Ms. Portney began her legal career at Ernst & Young, LP, in Los Angeles, CA, as a senior tax consultant in both the entrepreneurial services group and the business management division. Her clients included closely held companies with revenue between $5m to $500m as well as various A-list actors and actresses, producers and directors, athletes, musicians and Fortune 500 executives. After leaving Ernst & Young and prior to joining Ryan Rapp & Underwood, P.L.C. she was a partner in the law firm of Black & Portney, PLC where she practiced in the areas of corporate transactional matters, real estate transactions, estate planning, and civil and commercial litigation.

Get To Know Sandra in Her Own Words

“Even what may be perceived as the simplest transaction can have some substantial legal and tax implications. Competent advice and counseling from an attorney who understands business and the entrepreneur mind-set is invaluable. I have owned and operated businesses for over 30 years so I understand what is important to entrepreneurs in order to achieve their objectives.”

“My practice has been entirely devoted to advising and counseling the owners of closely held businesses with respect to both their businesses and their personal lives. I provide my clients with personalized service on an ongoing, as-needed basis. It’s like having in-house counsel without the high costs. So why save pennies today for the right advice, to have to pay dollars tomorrow for mistakes that could have been easily avoided.”

Professional Experience/Affiliations

  • Arizona State Bar, Member
  • California State Bar, Member


  • J.D., Arizona State University, 1996
  • B.S., Arizona State University, 1993

Bar Admissions

  • Arizona, 1998
  • California, 1996


Sandra Portney vCard


Back to Attorneys