D. Steven Yahnian, JD, CPA, LLM on the Land Conservation Assistance Network

D. Steven Yahnian, JD, CPA, LLM
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last updated: September 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 LandCAN.
D. Steven Yahnian, JD, CPA, LLM is not employed by or affiliated with the 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.