10/22/25 Estate Planning Council of Diablo Valley Dinner Meeting @ the Orinda Country Club

"Buy, Borrow, Die:

Challenges, Deferral Mechanisms, and Planning Structures in Achieving Maximum Tax Advantage"

Presented by:

Minna Yang, Esq., CPA
Fennemore WKBKY

A Special Thanks to Our Event Sponsor

Brian Stormont, CFP®

Managing Partner

925.659-8006

bstormont@att.net

With just three actions and the magic of IRC section 1014’s basis step-up rule, many believe that high net-worth individuals never have to pay capital gains taxes. But the technique is in fact not as simple as it sounds.  Ms. Yang will discuss how to actually implement the technique by considering economic obstacles the technique faces, how deferral strategies may or may not increase the technique’s viability, and structures to address the technique’s greatest obstacle–the estate tax.

Learning Objectives:

• Review the operation of IRC section 1014’s basis step-up rule and its reliance on inclusion in the decedent’s estate for estate tax purposes
• Discuss the pros and cons of various capital gains tax deferral strategies
• Consider structures to maximize the rule’s tax advantage in light of the estate tax obstacle

Minna C. Yang is a Director in the Sacramento Office working in Fennemore’s tax practice group.   With over 30 years of experience as a CPA and attorney, Minna is experienced in federal and state income tax planning for business, real estate and estate planning transactions. Minna is known for her efficiency and timely execution of complex business transactions and restructuring. Working often with multi-generation enterprises, she ensures that client projects are completed within critical deadlines thus adding significant value to their business operations.  Areas of specific knowledge include Like-Kind Exchanges, Qualified Opportunity Zone Funds, and Pass-Through Entity Taxation.

Minna enjoys working with families and business owners to accomplish their succession planning objectives in a tax-efficient manner.

When not working Minna enjoys spending time with family over delicious food and attending live performances of music and theater.

LOCATION

Orinda Country Club

315 Camino Sobrante, Orinda, CA 94563 

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