Belan M Wagner

Wagner Kirkman Blaine Klomparens & Youmans LLP
10640 Mather Boulevard, Suite 200, Mather, CA 95655

(916) 920-5286 (Phone), (916) 531-1072 (Cell), (916) 920-8608 (Fax)

Tax Planning
Tax Controversy Resolution
Real Estate
Estate Planning, Probate and Asset Protection
Mergers and Acquisitions
Deferred Compensation and ERISA Compliance
Health Law
Expert Witness and Consulting

Sacramento County and American Bar Associations
State Bar of California (Executive Committee on Taxation
Member, Sections on: Probate
Business
Tax)
Society of California Accountants
International Association of Financial Planners
California Trial Lawyers Association
ACRE
Sacramento Board of Realtors
Pacific Law Journal.

903021416

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, 1988U.S. Court of Appeals, 7th Circuit 1987
U.S. Court of Appeals, 9th Circuit 1977

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., Taxation, 1976

Tax Law: Represents companies and individuals in virtually all aspects of tax planning and controversy resolution before the Internal Revenue Service and state taxing authorities
Representative controversy cases include 100% employment tax penalty
ERISA compliance (DOL and IRS) involving both income tax and fiduciary liability
fraud and negligence
accumulated earnings tax
income reconstruction
tax-free exchanges
reallocation of income
substantiation
timing
characterization
mergers
consolidated returns
and collections
Representative planning cases include structuring real estate and business transactions and entities, exchanges, mergers and acquisitions, debt cancellation and other matters. Tax planning cases involving up to $1,000,000,000 or more. Controversy cases ranging from $25,000-$15,000,000+. Real Estate: Represents several real estate development companies as general counsel. Real estate related matters include acquisitions, sales, exchanges, financing, reorganizations, debt restructuring, leases, partnerships, joint ventures, broker-agent relationships, bond issues, options, licenses, easements, subdivisions, landlord-tenant issues, foreclosures, homeowner associations, land use, zoning, syndications, private placements, condemnation, race track leases, development agreements, cost sharing agreements, shared appreciation mortgages, and litigation support. Lead attorney in various transactions ranging up to $1,000,000,000. Business Law: Represents companies as general counsel advising in connection with owner relationships and dispute resolution
mergers and acquisitions
employment matters
contracts
leases
deferred compensation plans
and general business law including general guidance in bankruptcy matters
Representation has included companies with five to 4,000,000 employees. Estate Planning: Represents individuals in all aspects of estate planning and trust and probate administration. Estate plans include estates from $100,000-$500,000,000. Experience in planning including living, marital deduction, irrevocable, life insurance, charitable, grantor retained interest, and intentionally defective grantor trusts and charitable foundations. Business and asset succession planning has included recapitalizations, buy/sell agreements, split interest acquisitions, partnerships, estate freezes, private annuities, self-canceling installment notes, management trusts, ESOP planning and gifting with minority and lack of marketability discounts. Probate and trust administration has included contested matters, asset identification and evaluation, payment of creditors, distributions of qualified plans, beneficiary identification and determination of distributive shares, post-mortem tax planning, trustee and beneficiary representation and representation in estate and gift tax audits. Asset protection has included analysis of favorable jurisdictions, utilization of trusts, limited liability companies, corporations and limited partnerships and buy/sell agreements. Incapacity planning has included powers of attorney, conservatorships and guardianships. 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, merger and acquisitions, third party contracts, practice sales, equipment leasing, affiliated entity investments, antitrust, kickback and prohibited transaction rules and other matters. Expert Witness: 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.

Academic Activities: Phi Beta Kappa; Traynor Honor Society. Distinguished Lecturer: Golden Gate University, 1976 to Present: Corporate Tax; Employee Retirement Plans; Estate and Gift Taxation; Federal...

10640 Mather Blvd. Suite 200, Mather, CA 95655
(916) 920-5286 (Office), (916) 920-5286 (Fax)

California - Active 1976

Adjunct Professor at Golden Gate University School Of Law - 2000-present
Managing Partner at Wagner Kirkman Blaine Klomparens & Youmans LLP - 1976-present

University of Miami School of Law
Degree - LL.M - Master of Laws - Taxation
Graduated - 1976
McGeorge School of Law, University of the Pacific
Degree - JD - Juris Doctor - Law
Graduated - 1975
University of California - Santa Barbara
Degree - BS - Bachelor of Science - Psychology
Graduated - 1972

Tax - 35%, 47 years
Real Estate - 35%, 47 years
Business - 30%, 47 years

English

Comstock Club, 1999-present
International Association of Financial Planners, 1985-present
California Society of Certified Public Accountants - Attorney Member, 1982-present
Sacramento County Bar Association, Tax Law Section - Admitted, 1980-present
American Bar Association - Admitted, 1976-present
State Bar of California - Admitted, 1976-present
State Bar of California, Taxation Section, Executive Committee - Vice Chair, 1988-1991

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...

10640 Mather Blvd, Rancho Cordova, CA 95655

(916) 920-5286 (Phone), (916) 920-8608 (Fax)

48 years

Business Law
Estate Planning
Health Care Law
Real Estate Law
Tax Law

California (1976)

McGeorge School of Law Univ of the Pacific

Univ of California Santa Barbara, Undergraduate Degree
McGeorge School of Law Univ of the Pacific, Law Degree

California State Bar (1976)