Represents various health professionals in connection with their tax planning, entity selection, profit sharing design, employment agreements, leases, deferred compensation plans, buy sell arrangements, merger and acquisitions, third party contracts, practice sales, equipment leasing, affiliated entity investments, antitrust, kickback and prohibited transaction rules and other matters.
Acts as a defense witness in legal/accounting malpractice cases as well as an expert in real estate, tax, and trust/probate cases. He has provided trial testimony on various complex tax, real estate and business transactions.
Belan Kirk Wagner is the Managing Partner of Wagner Kirkman Blaine Klomparens & Youmans LLP. Wagner Kirkman Blaine Klomparens & Youmans LLP is a full-service law firm providing both transactional and litigation services. Belan Kirk Wagner is head of the taxation and transactional department which practices in a variety of areas.
With over 40 years of in-depth experience in business, taxation, real estate, estate planning and controversy work, coupled with the support of other firm lawyers, Belan has developed a unique practice designed to provide multi-dimensional legal services to the business owner, executive or individual who must comply with today’s complex legal system. Belan provides direct representation to clients as well as acting as an expert resource to client’s primary attorneys, accountants, financial advisers and other representatives.
University of California at Santa Barbara, B.A., Psychology (Magna Cum Laude), 1972
McGeorge School of Law, University of the Pacific, J.D., 1975
University of Miami, LL. M., Taxation, 1976
California State Bar, 1976; Certified Specialist, Taxation Law, 1985
U.S. Tax Court, 1979
U.S. District Court, Eastern District of California, 1979
U.S. District Court, Northern District of California, 1988
U.S. Court of Appeals, 7th Circuit 1987
U.S. Court of Appeals, 9th Circuit 1977
HONORS AND AFFILIATIONS
Phi Beta Kappa
Traynor Honor Society
Committees, Societies and Associations – Sacramento County and American Bar Association; State Bar of California: Vice Chairman, Executive Committee on Taxation for the State Bar of California; Society of California Accountants; Comstock Club; Sacramento Board of Realtors; International Association of Financial Planners; Probate, Business and Tax Section Member of the State Bar of California; Pacific Law Journal.
AV® Preeminent™ 5.0 Peer Review Rated™ by Martindale-Hubbell®
Distinguished Lecturer – Golden Gate University, 1976 to Present: Corporate Tax; Employee Retirement Plans; Estate and Gift Taxation; Federal Income Taxation-Partners and Partnerships; Federal Income Taxation-Estates and Trusts; Federal Tax Procedures; Taxation of Capital Assets; Federal Income Taxation – Corporations and Shareholders; Federal Tax Procedures; Partnership Allocations; Tax Characterization; Tax Aspects of Marital Dissolution; Limited Liability Companies; Tax Considerations of Items of Income and Expenditure.
Lecturer – 1976 to Present for various professional societies and organizations, including Continuing Education of the Bar, Continuing Practical Education, Society of Enrolled Agents, Eureka Tax Conference, Fresno Tax Conference, Northern California Tax Conference, Sacramento Board of Realtors, Society of California Accountants, Internal Revenue Service, International Association of Financial Planners, Sacramento County Bar Tax Section.
ARTICLES & EVENTS
REPRESENTATIVE PUBLICATIONS & PRESENTATIONS
- Allocating Costs of Real Estate Improvements
- Alternative Minimum Tax and S Corporations
- CEB, Real Estate Reporter-Tax Column
- Cases and Materials on Covenants Not to Compete
- CEB, Estate Planning & California Probate Reporter
- Commercial Real Estate Partnerships-Tax Issues in Foreclosures
- Deferring Estate Taxes under IRC Section 6166: Application of the Law to Real Estate Holdings
- Drafting California Irrevocable Trust
- Estate Planning Vocabulary and Fundamentals
- Family Partnerships-A New Look at an Old Entity
- How to Draft Wills and Other Estate Planning Documents
- Income Taxation of Trusts and Estates
- Ins and Outs of Pension Distributions
- Nuts and Bolts of Corporate Dissolutions
- Pacific Law Journal
- Priorities of Tax Claims, the 100% Penalty, Tax Liens and Levies
- Prohibited Transactions on Exempt Plan Real Estate Investments
- Real Estate Planning with Options to Purchase Retirement Plans and
- Deferred Compensation Tax Accounting for Lease Acquisitions
- Tax Aspects of Bankruptcy
- Tax Consequences of Equity Participation Loans Tax Consequences of Partnership Dissolutions Tax Deferred Exchanges
- Tax Issues in Personal Injury Claims
- Tax Planning for Real Estate Dispositions and Exchanges
- Taxation of Capital Assets
- Taxation of Stock Transfers Between Corporate Shareholders and Employees Trusts as an Alternative Investment Mechanism
- Using California Trusts: Planning, Implementing, Administering and Terminating