Minna C. Yang
State Bar No. 187599
J.D., LL.M. (Taxation)
(916) 920 – 5286
Real Property Transactions-Ms. Yang serves several well-known real estate development companies by acting as general counsel. Her services provided include but are not limited to acquisitions, sales, 1031 exchanges, financing, reorganizations, debt restructuring, leases, partnerships, joint ventures, options, licenses, easements, development agreements, cost sharing agreements and various types of transactions related to real estate ownership.
Federal and State Taxation Law-With her career beginning as an accountant rather than an attorney, Ms. Yang’s extensive background as a CPA and Auditor for the State Board of Equalization not only provides her with a different insight and perception on the needs of the tax community, but has also assisted with her active involvement in complex tax cases where she has represented companies and individuals in virtually all aspects of tax planning and controversy resolution before federal and state tax authorities. Representative cases include the following: 100% employment tax penalty; income tax and fiduciary liability; fraud and negligence; income reconstruction; tax-free exchanges; reallocation of income; substantiation; timing; characterization; mergers; consolidated returns and collections. Ms. Yang is also instrumental in structuring business transactions for efficiency.
Estate Planning-Ms. Yang assist clients with all aspects of estate planning, and trust and probate administration which includes trust planning that include living trusts, marital deduction trusts, irrevocable trusts, life insurance trusts, charitable trusts, foundations, special needs trusts, grantor retained interest trusts and intentionally defective grantor trusts. Business and asset succession planning has included recapitalizations, buy/sell agreements, split interest acquisitions, partnerships, estate freezes, private annuities, self-cancelling installment notes, management trusts, gifting with minority and lack of marketability discounts.
Golden Gate University, San Francisco, M.S., Taxation, 1990
Lincoln Law School, Sacramento, 1996
Lecturer-1997 to present for various professional societies and organizations such as the Continuing Education of the Bar, Society of Enrolled Agents, PCBC Executive Conference, Tax Officers Summit and the California State Bar Association.
California Society of Certified Public Accountants
American Institute of Certified Public Accountants
Member of the Sacramento County Bar Association, Tax and Business Sections
State Bar of California, Tax Section
U.S. Tax Court, 1997
Certified Public Accountant, Temporarily Inactive