PARTNERS OF FIRM
Belan Kirk Wagner, (A Law Corporation) (Partner) born Hollywood, California, October 30, 1950; admitted to bar, 1976, California; 1977, U.S. Tax Court; 1979, U.S. District Court, Eastern District of California. Education: University of California at Santa Barbara (B.A., magna cum laude, in Psychology, 1972); McGeorge School of Law, University of the Pacific (J.D., 1975); University of Miami (LL.M., in Taxation, 1976). Phi Beta Kappa. Member, Traynor Society. Member, McGeorge School of Law, Law Journal, 1974-1975. Author: Pacific Law Journal, Vol. 5, No. 2, July 1974; "Taxation of Stock Transfers Between Corporate Shareholders and Employees," 31 University of Miami Law Review 43 (1976); CEB, Estate Planning & California Probate Reporter, CEB, Real Estate Reporter. Adjunct Professor, Golden Gate University, Tax Considerations of Items of Income and Expenditure, 1976. Member: Society of California Accountants; Comstock Club; Sacramento Board of Realtors; International Association of Financial Planners. Member: Sacramento County and American Bar Associations; State Bar of California (Vice Chairman, Executive Committee on Taxation; Member, Probate, Business and Tax Section); Society of California Accountants; International Association of Financial Planners. (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization). Transactions: Real Estate: Lead attorney in various transactions ranging from $1M to in excess of $1B. Real estate related matters include acquisitions, sales, exchanges, financing, debt restructuring and foreclosures, leases, partnerships, joint ventures, broker-agent relationships, syndications, private placements, development agreements, cost sharing agreements, shared appreciation mortgages, and litigation support.Taxation: Lead attorney assisting client with all aspects of tax planning and controversy resolution regarding federal and state tax matters. Business Law: Represents companies as general counsel; mergers and acquisitions; employment matters; contracts; leases; deferred compensation plans; and general business law including general guidance in bankruptcy matters. Estate Planning: Represents individuals in all aspects of estate planning, with an emphasis toward high-net worth planning, and trust and probate administration. Health Law: Represents various health professionals in connection with their tax planning, entity selection, profit sharing design, employment agreements, leases, deferred compensation plans, buy/sell arrangements, mergers and acquisitions, third party contracts, practice sales, equipment leasing, affiliated entity investments, and prohibited transaction rules. Practice Areas: Real Estate; Business Planning; Tax Planning; Transactional Planning; Tax Controversy Resolution; Estate Planning, Probate and Asset Protection; Mergers and Acquisitions; Deferred Compensation and ERISA Compliance; Health Law; Expert Witness and Consulting.Email: Belan Kirk Wagner, (A Law Corporation)
Douglas E. Kirkman, (A Law Corporation) (Partner) born Sacramento, California, April 26, 1946; admitted to bar, 1972, California and U.S. District Court, Eastern District of California; 1998, U.S. Tax Court. Education: University of California at Davis (B.A., 1968; J.D., 1972). Mediator; Settlement Conference Judge. Member: State Bar of California; Sacramento County Bar Association; Consumer Attorneys of California. Practice Areas: Commercial Litigation; Real Estate Litigation; Business Litigation; Corporate and Partnership Dissolutions; Unfair Competition; Complex Litigation; Class Actions; Trade Secrets; Employment Litigation.Email: Douglas E. Kirkman, (A Law Corporation)
Carl P. Blaine, (A Law Corporation) (Partner) born Paterson, New Jersey, April 12, 1949; admitted to bar, 1975, California and U.S. District Court, Eastern, Northern and Central Districts of California; 1981, U.S. Tax Court; 1988, U.S. Court of Appeals, Ninth Circuit. Education: University of California at Santa Barbara (B.A., in Political Science, with high honors, 1971); McGeorge School of Law, University of the Pacific (J.D., 1975). Member, Traynor Honor Society. Articles Editor, Pacific Law Journal, 1974-1975. Published: Pacific Law Journal, Vol. 5, No. 2, July, 1974. Law Clerk to presiding Justice George A. Brown, California Court of Appeal, Fifth Appellate District, 1975-1976. Deputy District Attorney, San Luis Obispo, California, 1976-1980. President, McGeorge School of Law Alumni Association, 1990-1991. Mediator and Arbitrator in Litigation. Member: State Bar of California; Consumer Attorneys of California; Sacramento County Bar Association. Practice Areas: Commercial Litigation; Real Estate Litigation; Business Litigation; Corporate and Partnership Dissolutions; Unfair Competition; Complex Litigation; Class Actions; Trade Secrets; Employment Litigation; Probate Litigation; Trust Litigation; Antitrust.Email: Carl P. Blaine, (A Law Corporation)
Douglas L. Youmans, (A Law Corporation) (Partner) born Schenectady, New York, November 6, 1955; admitted to bar, 1980, California; 1982, U.S. District Court, Eastern District of California; 1983, U.S. Tax Court; 1987, U.S. Court of Appeals, Seventh Circuit. Education: Temple University (B.B.A., magna cum laude, 1977); McGeorge School of Law, University of the Pacific (J.D., 1980); Golden Gate University (M.B.A., Tax, 1984). Beta Alpha Psi. Member, Traynor Society. Certified Public Accountant, California, 1983. Instructor: California State University at Sacramento, 1985; Golden Gate University, Business Law, 1994-2000; Golden Gate University Masters of Taxation Program, Tax Research and Decision Making, Estate and Gift Taxation, Estate Planning, Taxation of Property Transactions, Corporate Tax, Tax Accounting Periods and Methods, 1985-2003. Founding Member: IRS Practitioners' Liaison Group; Franchise Tax Board Advisory Board. Author: Tax Notes Today and California Tax Lawyer, "Single Member LLCs and the Check the Box Regs," Winter 2006; Tax Notes Today and California Tax Lawyer, "Tax Patents," Winter 2007. Member: Sacramento County Bar Association (Member, Sections on: Tax, Real Estate); State Bar of California (Member, Sections on: Real Estate; Tax, Executive Committee and Chair of Corporate and other Business Entities Committee); Society of California Accountants (Member, Section on Tax); California Society of Certified Public Accountants (Member, Sections on: Tax, Real Estate); American Institute of Certified Public Accountants (Member, Sections on: Tax, Partnerships). (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization). Practice Areas: Tax Law; Real Estate Law; Business and Corporate Law; Estate Planning; Witness and Consulting Expert.Email: Douglas L. Youmans, (A Law Corporation)
Robin L. Klomparens (Partner) born Miami, Florida, April 30, 1959; admitted to bar, 1986, Florida and U.S. District Court, Southern District of Florida; 1987, California and U.S. District Court, Eastern District of California; 1990, U.S. Tax Court; 1993, U.S. Court of Appeals for the Federal Circuit. Education: University of Florida (B.S.B.A., 1982); University of Miami (J.D., 1985; LL.M., in Taxation, 1986). Adjunct Professor of Graduate Program in Taxation, Golden Gate University; California State University, Sacramento Planned Giving Board. Author: Articles: Tax Notes Today, "Single Member LLC and California Tax Lawyer and Check the Box Regs," California Tax Lawyer, "Proposal to Reinstate State Death Tax Credit, Winter 2006"; Tax Notes Today, "Proposal to Reinstate Death Tax Credit," June 2005. Member: Sacramento County (Tax, Probate, Family Law Sections) and American Bar Associations; State Bar of California; The Florida Bar; Women Lawyers of Sacramento. Transactions: Representing clients with basic and advanced estate planning, including the drafting of wills, revocable trusts, durable powers of attorney, family business entities, irrevocable trusts (generation skipping trusts, life insurance trusts, GRATS, GRUTS, and IDITS), charitable trusts and foundations, beneficiary designations, and property characterization and allocation agreements; estate freezes and gifting programs; business succession planning; post-mortem planning and estate and trust administration, including QTIP and QDOT planning, trust reformation, modification, and termination, disclaimers, funding agreements, beneficiary representation, and will and trust litigation; probate, trust and probate litigation, guardianships, and conservatorships; estate and gift income tax audit representation; valuation analysis; and tax research and planning. Represent and counsel clients regarding prenuptial agreements and marital matters. Provide expert witness counsel and testimony with regard to areas of expertise. Practice Areas: Tax and Estate Planning; Family Law; Probate and Trust Administration; Guardianship and Conservatorship; Probate and Trust Litigation; Expert Witness and Consulting Expert.Email: Robin L. Klomparens
Minna C. Yang (Partner) born Cupertino, California, July 20, 1965; admitted to bar, 1997, California and U.S. Tax Court, 1998. Education: California State University at Sacramento (B.S., 1986); Golden Gate University (M.S., in Taxation, 1990); Lincoln Law School (J.D., 1996). Certified Public Accountant. Member: California Society of Certified Public Accountants, American Institute of Certified Public Accountants. Adjunct Professor, Golden Gate University. Member: State Bar of California (Member, Taxation Section, 1995; Member, Committee on Income/Other Taxes, Chair-Elect, 2006). Practice Areas: Estate Planning; Real Estate; Business and Transactional Planning; Tax Planning; Tax Controversy Resolution.Email: Minna C. Yang
PRINCIPALS
Cameron L. Hess (Senior Principal) born Glendale, California, September 27, 1958; admitted to bar, 1984, California; U.S. District Court, Central District of California; U.S. Court of Appeals, Ninth Circuit; U.S. Tax Court. Education: University of California at Berkeley (B.S., 1980); University of Southern California (Master in Business Taxation, 1984; J.D., 1984). Contributing Writer, Spidell's California Tax Letter. Certified Public Accountant, 1988. Instructor: University of California, Income Taxation, Davis CFP Program; Taxation and Real Estate, CPA Education Foundation. Director, Easter Seals. Member, Past Chapter President, and Chair, Real Estate Committee, California Society of Certified Public Accountants. Member, and Member, Legislative Committee, California Society of Association Executives. Member: State Bar of California. Transactions: Real Estate: assist clients with related matters including acquisitions, sales, exchanges, financing, debt restructuring and foreclosures, leases, partnerships, joint ventures and broker-agent relationships. Taxation: assist clients with all aspects of tax planning and controversy resolution regarding federal and state tax matters. Business Law: Represent companies as general counsel, mergers and acquisitions, employment matters, contracts, leases, and general business law. Nonprofit: assist clients with formation and governance matters. Estate Planning: assist clients in all aspects of estate planning, with an emphasis toward high-net worth planning. Practice Areas: Taxation; Business; Real Estate; Nonprofit Organizations.Email: Cameron L. Hess
Eric R. Garner (Principal) born Berkeley, California, August 3, 1961; admitted to bar, 1987, California and U.S. District Court, Eastern District of California; 1991, U.S. District Court, Northern District of California. Education: University of the Pacific (B.A., 1983); McGeorge School of Law, University of the Pacific (J.D., 1987). Member: State Bar of California; Sacramento County Bar Association; California Trial Lawyers Association. Practice Areas: Business Litigation; Real Estate Litigation; Employment Litigation; Commercial Litigation; Corporate and Partnership Dissolutions; Unfair Competition; Complex Litigation; Class Actions; Trade Secrets; Personal Injury; Probate Litigation; Trust Litigation.Email: Eric R. Garner
Steven D. Abrams (Principal) born Philadelphia, Pennsylvania, March 20, 1968; admitted to bar, 1996, California, U.S. District Court, Eastern and Northern Districts of California. Education: University of California, Los Angeles (B.A., Economics, 1992); Western State University (J.D., magna cum laude, 1995); Chapman University (M.B.A., with honors, 1999). Sigma Beta Delta Business Honor Society; Western State Law Review; American Jurisprudence Awards (5); Adjunct Professor, Western State University. Member: State Bar of California (Real Estate Section); Sacramento County (Real Property and Business Sections) and American (Real Property Section) Bar Associations. Practice Areas: Real Estate; Business Law; Corporate Law; Land Use.Email: Steven D. Abrams
ASSOCIATES OF FIRM
Mary K. deLeo (Associate) born San Francisco, California, February 12, 1959; admitted to bar, 1999, California. Education: Western State University (J.D., summa cum laude, 1999). Member: Sacramento County Bar Association; State Bar of California; CAHNR, National Academy of Elder Law Attorneys. Practice Areas: Trusts and Estates; Elder Law; Probate and Trust Litigation; Conservatorships.Email: Mary K. deLeo
Patricia Lee (Associate) born Roseville, California, 1966; admitted to bar, 2008, California. Education: Lincoln Law School (J.D., 2008). Member: Women Lawyers of Sacramento; The Federalist Society. Practice Areas: Complex commercial litigation (civil litigation).Email: Patricia Lee
Thomas B. Sheridan (Associate) born Redding, California, June 27, 1980; admitted to bar, 2007, California. Education: National University (B.S., Business Administration, 2003); McGeorge School of Law (J.D., with great distinction, 2006). Order of the Coif. Traynor Honor Society. Member: American Bar Association. Practice Areas: Civil Litigation; Real Estate Litigation; Business Litigation; Employment Litigation; Personal Injury; Probate and Trust Litigation.Email: Thomas B. Sheridan
Jason P. Fricano (Associate) born San Jose, California, January 28, 1981; admitted to bar, 2006, California. Education: University of California, Berkeley (B.A., Political Economy of Industrial Societies, 2003); University of San Diego (J.D., 2006; LL.M., Taxation, 2006). Member: Sacramento County Bar Association (Member, Tax Section); State Bar of California (Member, Tax Section). Practice Areas: Taxation; Estate Planning; Business Law; Real Estate.Email: Jason P. Fricano
Ana M. Cardenas (Associate) born Lodi, California; admitted to bar, 2007, California. Education: University of the Pacific (B.S.); Lincoln Law School, Sacramento (J.D.). Member: Sacramento County (Member, Business Law Section) and American Bar Associations; State Bar of California (Member, Sections on: Business Law; Tax Law; Real Property Law). Languages: English and Spanish. Practice Areas: Business Transactions; Taxation; Real Estate Transactions.