The Business, Estates, Real Estate,
Tax Law & Asset Protection Specialist
(Licensed to practice law in California only.)

D. Steven Yahnian

3130 W. Main Street, Suite F

Visalia, CA 93291

(559) 733-8505

 YAHNIAN LAW CORPORATION provides legal services in the following areas:

 

You can reach us by calling our Visalia office at(559) 733-8505

Business Planning and Transactions Attorney

YAHNIAN LAW CORPORATION can advise you on all aspects of business law, including  the following:

  • Entity formation and maintenance for partnerships, LLCs, non-profits and corporations,
  • Drafting, reviewing and negotiating all types of business transactions, trademarks, licensing and other business agreements,
  • Assisting clients with real estate partnerships, contracts, and lease agreements.
  • Corporations
  • Limited Liability Companies
  • General – Limited Partnerships
  • Joint Ventures
  • Corporate Governance
  • Corporate Financing
  • Mergers and Acquisitions
  • Strategic Alliances and Joint Ventures
  • Purchase and Sale of Businesses
  • Franchise Purchase and Sale
  • Buy-Sell Agreements
  • Stock Option Agreements
  • Brokerage Agreements
  • Equipment and Personal Property Leases
  • Contracts; composition, drafting and review
  • Stock Purchase Agreements
  • SBA Financing
  • Commercial Loan Documentation and Financing
  • Business Transactions
  • Skilled legal guidance, information and planning are offered to clients for a variety of transactions and important issues facing a business.
  • Intellectual Property
  • Trade Secrets and Confidentiality Information
  • Licensing
  • Securities
  • Private Offerings
  • Corporate Debt and Equity Offerings
  • Business Planning
  • Business Plans (A business plan defines your business and identifies your goals. Careful planning helps a business expand, plan for the future or function more successfully)
  • Executive Compensation

Succession Planning Lawyer

We specialize in helping owners of closely-held and family businesses develop and implement succession plans and exit strategies. Each case is different, so we will be able to provide solutions that can range from keeping the business in the family to exit strategies that maximize the profit from its sale. Family harmony is the goal we always keep in mind.

  • Family Entities
  • Executive Compensation
  • Gifts
  • Bequests
  • Installment Sales
  • Self Cancelling Notes
  • Private Annuities
  • Buy Sell Agreements
  • Part Gift/Part Sale
  • Employment Agreements
  • Recapitalizations
  • Special Allocations
  • Preferred Flavored Equities
  • Stock Dividends and Splits

Estate Planning Attorney

At YAHNIAN LAW CORPORATION we help you preserve your estate and protect your assets while planning for the future. Our objective is to make certain that your desires are carried out during your lifetime and at the end of your life, and that your estate is distributed according to your wishes. We utilize the most effective methods to efficiently transfer assets to beneficiaries and future generations while maintaining the value of your estate through plans designed to minimize tax and creditor liabilities.

A large part of our estate planning practice involves business succession planning.

The tools we use include Living Trusts, Wills, Powers of Attorney, Life Insurance Trusts, Qualified Residence Trusts, Family Entities, and others.

  • Wills
  • Living Trusts
  • Power of Attorney (Finances)
  • Power of Attorney (Healthcare)
  • Life Insurance Trusts
  • Trust Amendments
  • Trust Administration
  • Other Irrevocable Trusts
  • Special Needs Trusts
  • Qualified Personal Residence Trusts
  • Grantor Retained Trusts
  • Long Term Care Planning
  • Charitable Remainder Trust
  • Charitable Lead Trust
  • Family Entities
  • International Estate Planning

Asset Protection Lawyer

High-net-worth individuals and families often find themselves the targets of predatory lawsuits in California.  At YAHNIAN LAW CORPORATION, we work with you to protect your wealth by setting up legally permissible barriers between your assets and the people who might want to take them away from you.   A well-devised plan to protect the wealth you have accumulated is vitally important to you and your family. We use the appropriate legal tools and structures to limit you and your estate’s risk of exposure to lawsuits and future potential creditors.

  • Asset Protection Planning Strategies
  • California Private Retirement Plans: Asset Protection Benefits
  • Asset Protection Privacy Issues
  • Business Protection
  • Corporations
  • Limited Partnerships
  • Limited Liability Companies
  • Domestic Trusts
  • Offshore Trusts
  • Privacy Trusts
  • Delaware Trust
  • Grantor Trust
  • Offshore Havens
  • Equity Stripping
  • Fraudulent Transfers
  • Insurance Trusts
  • Land Trusts
  • Marital Agreements
  • Poison Pill Agreements

Probate & Estate Administration Lawyer

When we administer an estate or will, we make sure that every step possible is taken to assure the decedent’s intentions are carried out, in accordance with the law. We have years of probate and estate administration experience. We understand the time commitment and challenges associated with proper probate administration, and will help you through every step of the probate process to reduce the stress and sense of obligation you may be feeling.

In addition, there are often summary estate administration procedures that sometimes apply to allow you to bypass the probate process altogether in appropriate circumstances. Finally, we also handle Living Trust administrations. Surprisingly to most people, other lawyers and some CPAs, there is much to do from a post death adminstration standpoint when the owner of the trust dies.

Real Estate Attorney

We advise on all manner of real estate transactions and issues.

YAHNIAN LAW CORPORATION can assist you with a commercial real estate lease, real estate purchase contract, real estate financing agreement, real estate purchase and sale agreement,  real property development agreements, and other real property transactions matters.

  • Real Property Purchases and Sales
  • Real Estate Development Agreements
  • Financing
  • Deeds
  • Easements
  • Leases
  • Like Kind Exchanges
  • Land Trusts
  • Letters of Intent
  • Real Estate Corporations, Partnerships and LLCs

Tax Planning, Tax Controversies and Tax Debt Resolution Lawyer

We are experienced in tax planning and defending taxpayers against the IRS, California FTB, EDD and SBE. We also handle California property, employment and sales tax matters. Our services include the following:

  • Year-end tax planning for individuals and businesses
  • Comprehensive income tax planning
  • Comprehensive estate and gift tax planning
  • International Tax issues
  • Property Tax issues and planning
  • Employment Tax issues and planning
  • Sales Taxes issues and planning
  • Compliance Review: reviewing your obligations to tax authorities including 1099 reporting requirements, wage reporting obligations, income and franchise tax return requirements at the federal and state levels
  • Review of IRS, FTB, BOE and EDD notices and development of action plans
  • Representation at IRS audits, protests and appeal conferences
  • Representation at FTB Audits, protests and settlement conferences
  • Representation before the State Board of Equalization
  • Representation in Tax Court
  • Preparation and submission of ruling requests with the IRS and FTB
  • Preparation and submission of opinion letter requests from SBE
  • Debt resolution of federal and state tax debts including, but not limited to,
    • tax lien releases, discharge and subordination,
    • levy releases,
    • offers in compromise,
    • installment agreements,
    • innocent spouse; and
    • pay off arrangements

Multistate Taxation of Business Entities

The tax treatment, tax problems and tax-planning techniques of corporations and flow-through entities engaged in multistate activities.  Includes:

  • Constitutional limitations on states’ ability to tax multistate corporations and flow-through entities,
  • new developments in state doing business standard,
  • state tax treatment of S corporations, partnerships and LLCs,
  • computation of income, business vs. nonbusiness income,
  • formula apportionment,
  • unitary taxation and
  • water’s-edge elections.

International 

Business Planning, Joint Venture Agreements, Incorporating and establishing a Limited Liability Company or Corporation, Buying a Business, Registering Trademarks and Copyrights, Marketing/Website Compliance, Commercial Leasing, Financing & Funding, etc.) to operation (Licensing Agreements, Distributorship Agreement, Executive Contracts, Employer Compliance, Sales and Service Agreements, Contracts, etc.) and through business exit strategies (Business Sale, Merger or other Disposition).

“in-bound” transactions the treatment of non-resident aliens and foreign corporations investing and/or doing business in the united States, as well as “out-bound” transactions the treatment of US citizens and residents investing and/or doing business outside the US.

Business and investment transactions by nonresident alien individuals and foreign corporations earning income in the US (inbound transaction) including residence for income taxation, sources of income, sources and allocation of deductions, US taxation of passive income by nonresident aliens and foreign corporations, the branch profit tax and gains of foreign taxpayers from the sale of US Real Property

US taxation of foreign operations by US individuals and corporations including an in-depth analysis of the foreign tax credit, controlled foreign corporations, passive foreign investment companies, foreign sales corporations, and foreign currency transactions

The role, function and uses of income tax treaties. General aspects of treaties (policy, legal authority and negotiation), the interpretation of treaties, and a detailed examination of the terms of the US Model Income Tax Convention, the OECD Model Tax Convention, the United Nations Model Double Tax Convention between Developed and Developing Countries, as well as selected provisions of current United States treaties in force.

  • taxation of investment income (i.e. interest, dividends and capital gains),
  • taxation of license fees and royalties, treaty shopping;
  • limitation of benefits, permanent establishment;
  • taxation of the income of natural persons (i.e. personal services), allocation of income between related parties, non-discrimination toward foreigners and recent treaty developments

US tax issues relating to both inbound and outbound mergers, acquisitions and joint ventures, including taxable acquisitions and dispositions, joint ventures, tax-free acquisitive exchanges and reorganizations, and distributions and divisive reorganizations.

International wealth and income tax planning for high-net-worth and high-income individuals. Examines two paradigms: 1) a US citizen or resident who invests overseas or moves overseas to live or work; and 2) a non-resident alien who invests in or moves to the United States. Considers in detail the US tax treatment of grantors, trustees and beneficiaries of foreign trusts and the special tax treatment of US citizens who renounce US citizenship, and resident aliens who surrender their permanent residence visa (green card). Special reporting of foreign financial assets required by US persons, and withholding documentation required by withholding agents before making payments to foreign persons.