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Belan Wagner

September 2, 2020 – Estate Planning for Farm and Ranch Owners

July 17, 2020

Impact of 2018 Farm Bill, Issues for Planners and Administrators Ownership Structures, Effective Transfer Methods, Income and Estate Tax Considerations, Estate Administration Challenges Speakers include: Belan Wagner and Robin Klomparens This CLE webinar will guide estate planners and administrators on the critical legal challenges of estate planning for farmers. The panel will discuss provisions of […]

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Should You or Shouldn’t You Dissolve an LLC When the Business Is Over?

June 17, 2019

Originally published in the California Business Law Reporter – March 2019 – Volume 40 – Number 5.   Introduction One of the most frequently asked questions we encounter in our practice is whether a Belan. Clients usually want to avoid the necessity of paying the minimum franchise tax of $800 in California, filing tax returns […]

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Musings on Implications of the Repeal of the Technical Termination Provisions Under IRC 708 for 1031 Exchanges

June 17, 2019

The real estate industry customarily uses limited liability companies or limited partnerships(herein “partnerships”) to hold real estate assets due to the tax flexibility under Subchapter K.  A common issue arises when it comes time to sell the underlying real estate asset and some owners (herein “owners” or “partners”) want to exchange while others do not.   […]

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Breaking Up is Hard to Do | Comstock’s Magazine Article

November 20, 2018

Before big-time Sacramento developer Mort Friedman passed away in 2012, he handed the keys of the family business to his son, Mark Friedman. The transition was relatively seamless. Mort’s other sons pursued careers outside the industry and in different cities. Mark had been helping his father grow their commercial real estate business since 1991, developing […]

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Partnership Tax Allocation Issues – IRC § 704(b) and Target Allocations

November 17, 2017

For an offline copy of this presentation on partnership tax allocation issues, with regard to IRC § 704(b), click here to download a PowerPoint file. Partnership Tax Allocation Issues: IRC Section 704(b) and Target Allocations from WKBK&Y LLP For related information from WKBK&Y on tax allocation and disguised sales, click here.

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Terminations, Divisions and Mergers

May 17, 2017

To view this presentation on partnership terminations, divisions, and mergers, click here to download a PowerPoint copy. Terminations, Divisions and Mergers from WKBK&Y LLP

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