D. Steven Yahnian, JD, CPA, LLM Updated:09/2022

Yahnian Law Corporation is a Visalia-based firm focused on:
  • Business Law & Planning
  • Estate Planning & Administration
  • Real Property Law & Planning
  • Tax Planning and Defense
Services provided by the firm include:
 
Estate Planning for Farmers, Dairymen and Ranchers
  • Economic Aspects of Farm Estate and Tax Planning
  • Preparation for Planning
  • Joint Tenancies and Spousal Partnerships
  • Interspousal Property-Holding During Lifetime and Succession at Death
  • Applications of Trusts
  • Gift Planning
  • Partnerships and Limited Liability Companies
  • The Farm Corporation
  • Multiple Entities
  • Installment Sales and Private Annuities,
  • Leases,
  • Family Loans,
  • Like-Kind Exchanges
  • Life Insurance
  • Retirement Planning for Farmers and Ranchers
  • Valuation of Intangible Property
  • Valuation of Real and tangible Personal  Property
  • Special Use Valuation
  • Deferred Payment of Estate Taxes
  • The Special Use Value Recapture Tax
  • Family-Owned Business Interest
  • Post-Mortem Income Tax Planning for Farmers
  • Post-Mortem Estate Tax Planning
  • Planning for Multistate Farm Property
  • Estate Planning for the Financially Distressed Farmer
  • Farm Specific Accounting and Reporting Rules 
Land Conservation
 
We have experience in representing nonprofit land conservancy and land trust clients in land conservation transactions. Our representation has included the negotiation and preparation of transaction documents; negotiation with private landowners and federal, state and local governmental agencies; compliance with federal and state governmental regulations relating to exchange and acquisition transactions; analysis and resolution of title and environmental issues; and coordination of multi-party, multi-escrow closings.
 
Land Use
  • Sustainability and climate change regulations
  • Subdivision Map Act in summary
  • Aesthetic regulation and design review
  • Compliance with wetlands and endangered species laws
  • Adopting and amending general plans and specific plans
  • Zoning, variances, and conditional use permits
  • Growth management and smart growth
  • Affordable housing and density bonuses
  • Takings, exactions, and vested rights 
Agricultural, Farming and Dairy Taxation
 
Yahnian Law Corporation provides comprehensive, in depth planning and aggressive advocacy for Ag clients, including farms and dairies. Representation and planning involves personal exemptions, personal deductions, credits, sale of capital assets, involuntary conversions, farm partnerships, and all other aspects of farm taxes.  We have represented farmers in audits,  at IRS Appeals and in US Tax Court, achieving victories in complex matters in which the government was moving aggressively against the farm taxpayer. Specifically covered are the following:
  • General Aspects of Preparation of Farm and Dairy
  • Returns
  • Reporting Farm Income
  • Farm Deductions
  • Farm Losses
  • Inventories
  • Prepaid Expenses 
  • Livestock
  • Capital gains and losses
  • Depreciation
  • Involuntary losses
  • USDA, FSA and other  Governmental payments
  • Crop Insurance
  • Subsidies
  • Farm Credits
  • Farm Partnerships
  • Farm Corporations
  • Farm LLCs
  • Farmers' Social Security
  • Tax Aspects of Farm and Dairy Debt 


Contact D. Steven Yahnian, JD, CPA, LLM

REMINDER: This listing is a free service of CaliforniaLandCAN.
D. Steven Yahnian, JD, CPA, LLM is not employed by or affiliated with the California Land Conservation Assistance Network, and the Network does not certify or guarantee their services. The reader must perform their own due diligence and use their own judgment in the selection of any professional.

 

Contact D. Steven Yahnian, JD, CPA, LLM

Yahnian Law Corporation
Attorney at Law
3130 W. Main Street
Suite F
Visalia, CA  93291
Phone: 559-733-8505


Service Area

Statewide service provider in:
  • California