N. Aaron Johnson

Counsel

Aaron Johnson is a trusted legal advisor to clients needing assistance in estate planning, trust administration, business formation, the purchase or sale of a business, succession planning, or tax planning.

Aaron seeks to understand his clients’ objectives, desires, and needs; and then works to achieve the results that matter most. With years of experience and knowledge, Aaron can advise his clients of the best course of action, current laws, and tax consequences for a proposed transaction.

Aaron’s clients include individuals, families, family-owned businesses and real estate, and large corporations.


Professional, Community And Pro Bono Involvement

  • Taxation Section of the Sacramento County Bar Association, Chair and Board Member, 2014-2017
  • Sacramento County Bar Association, Member, 2013-present
  • California Society of CPAs (CalCPA), Member, 2014-present
  • Roseville Discussion Group, CalCPA, Chair, 2016-2018

Honors & Rankings

  • Law clerk to The Hon. B. Lynn Winmill, United States District Court of Idaho, 2007
  • Law clerk to The Hon. Randy J. Stoker, Idaho District Court, 2007-2008

Trust and Estate

  • Regularly meets with clients and draft estate plan documents such as trusts, wills, durable powers of attorney, and advanced healthcare directives.
  • Assists trustees in the administration of trusts including providing required notices and preparing needed estate tax returns.
  • Advises beneficiaries of their rights under a trust.

Business

  • Assists clients and companies with matters covering the life cycle of businesses from formation to succession planning.
  • Organized and formed dozens of entities including limited liability companies (LLCs), corporations, and nonprofit organizations.
  • Advised and assisted multi-million dollar business in revising and updating its buy-sell agreement.
  • Represented clients in the sale or purchase of businesses, including veterinary practices, janitorial services, and automotive services.
  • Assisted in the sale of a company to a Fortune 500 business with a purchase price totaling over $200 million.

Taxation

  • Advise businesses and individuals in tax planning.
  • Represent companies and individuals in tax controversy resolution before the Internal Revenue Service, Franchise Tax Board, and California Department of Tax & Fee Administration.
  • Petitioned state tax board and effectively argued a $450,000 bad-debt deduction.

Blogs

1 related items

Publications

3 related items
  • August 24, 2015
    Clarifying Standards for Trade or Business Real Estate Debt
    Tax Notes
  • Winter/Spring 2015
    Information Letter Notice 2013-0036 and Why California’s Anti-Deficiency Statutes Convert Recourse Debt to Nonrecourse Debt
    California Tax Lawyer
  • April 24, 2014
    Conforming California and Federal Treatment of RICs and REMICs
    State Tax Notes

Aaron believes in searching for opportunities to serve others around him in both big and little ways. He enjoys helping out in his community and has organized an effort to fundraise and update the pool at his children’s high school.


Professional, Community And Pro Bono Involvement

  • Taxation Section of the Sacramento County Bar Association, Chair and Board Member, 2014-2017
  • Sacramento County Bar Association, Member, 2013-present
  • California Society of CPAs (CalCPA), Member, 2014-present
  • Roseville Discussion Group, CalCPA, Chair, 2016-2018

Honors & Rankings

  • Law clerk to The Hon. B. Lynn Winmill, United States District Court of Idaho, 2007
  • Law clerk to The Hon. Randy J. Stoker, Idaho District Court, 2007-2008