John M. Goralka

Professional Specialties

Income Tax and Estate Tax Planning

Tax Litigation Controversy

Trusts

Asset Protection Planning and Implementation

Business and Corporate Law

Shareholder and Business Buy/Sell Agreements for Estate Planning & Business Continuation Purposes

Estate Planning

Probate and Trust Administration

Sales of Businesses and Real Property

Qualifications

Certified Specialist in Estate Planning, Trusts and Probate Law by the State Bar of California, Board of Legal Specialization

Certified Specialist in Taxation Law by the State Bar of California, Board of Legal Specialization

Former Hearing Officer and Income Tax Auditor, Franchise Tax Board, California

Passed the California Certified Public Accountants' (CPA’s) Exam

Approved Educator - California Department of Insurance

Approved Educator - California Certificated Financial Planning Board

Blue Star Wealth Professional

Awards

Distinguished Client Service Award - Martindale-Hubbell 2014-2022

2016-2022 Northern California Super Lawyer for Estate Planning & Probate, Tax, and Business Law

2016-2022 Sacramento Magazine Top Lawyer for Business & Corporate Law

Rated AV preeminent by Martindale-Hubbell

10.0 Rating with Avvo.com

Recognized as a top attorney in the United States by US News & World Reports for Taxation and Estate Planning

Recognized as a top taxation attorney in the United States by Premier Tax Planners

Author

California Tax Lawyer, August, 1992 – "Can the Service Partner Finally Go Back To Work?"

Nationally recognized author with articles regularly appearing in Kiplinger, NASDAQ.com, On Wall Street, The American Journal of Managed Care, Penton: Wealth Management, Yahoo Finance, Leimburg, ThinkAdvisor and Hospital Impact

Co-Author

Family Limited Partnerships in Estate Planning and Asset Protection, "Maximize the Use of Family Limited Partnerships in Estate Planning" and "Sort Through the Complex Rules Regarding the taxation of Family Limited Partnerships," August 2008

Estate Planning Basics, "Estate and Gift Taxes" and "Charitable Planning," August 2008

Fundamental Probate Procedures and Practices, "Inventory & Appraisal," May 2008

Estate and Gift Taxes, "Estate, Gift and GST Taxes," January 2008

Estate Planning Basics, "Basic Taxes You Need to be Aware Of," January 2008

The Probate Process for California Paralegals: From Start to Finish, 2003 and 2004

A Practical Guide to Estate Administration in California, 1992 and 1993

Education

California State University of Sacramento, B.S. Accounting

McGeorge School of Law, J.D. with distinction, Class Rank – 4th

McGeorge School of Law, L.L.M. Taxation

Academic Achievements

American Jurisprudence Awards in Torts and Business Planning

Corpus Juris Secundum Award For Making the Most Outstanding Contribution to Legal Scholarship (1985 and 1988)

Order of the Coif

Prentice-Hall Outstanding Tax Student Award

Traynor Society Award for Academic Achievement

Member

Former member of Board of Directors, Sacramento Estate Planning Council

Former Education Chair, Sacramento Estate Planning Council Sacramento County and California Bar Associations

National Association of Elder Law Attorneys (NAELA)

Wealth Counsel

California Advocates for Nursing Home Reform (CANHR)