Aaron Johnson has deep experience in Estate Planning, Business Formation and Transactions, Tax Planning and Controversy Resolution. His work in estate planning focuses on succession planning for individuals, family limited partnerships and closely-held businesses. Aaron specializes in drafting wills, trusts, advance health care directives, durable powers of attorney and related documents.
In addition, he assists clients and companies with matters covering the full life cycle of business from formation to succession planning. He has experience forming LLCs and S Corporations, drafting Buy-Sell agreements, Purchase Sale agreements, corporate minutes, and shareholder agreements, among other business documents.
Aaron represents individuals and companies in all aspects of tax planning and controversy resolution before federal and state taxing authorities. His experience includes representing clients in front of the Internal Revenue Service (IRS), Franchise Tax Board (FTB) and the Board of Equalization (BOE).
Licenses and Admissions
State Bar of California, 2010
U.S. Tax Court, 2011
U.S. District Court, Central District of California, 2014
State Bar of Idaho, 2007 (Inactive)
Professional Involvement and Memberships
Corporations and Pass-through Entities Committee of the California Lawyers Association, Co-Chair
California Society of Certified Public Accountants (CalCPA), Co-Chair of Roseville Discussion Group
Sacramento County Bar Association - Tax Section, Past Chair
Sacramento Estate Planning Council, Member
Presentations and Publications
“How to Plan Around that Pesky 3.8% Net Investment Income Tax”; California State Bar Tax Section – Tax Annual Meeting and Tax Policy Conference; November 2014
“A Primer on Net Investment Income Tax”; Young Tax Lawyers – Sacramento Chapter; October 2014
“Installment Sales Reporting”; CalCPA Real Estate Discussion Group; October 2013
Automatic Conformity: Conforming California RICs and REMICs to the Internal Revenue Code, 2 St. Tax Notes (TA) 72 (Apr. 14, 2014); co-author
Information Letter Notice 2013-0036 and Why California’s Anti-Deficiency Statutes Convert Recourse Debt to Nonrecourse Debt, 23 California Tax Lawyer No. 4 (Winter-Spring 2015); co-author
Clarifying Standards for Trade or Business Real Estate under IRC Section 108(a)(1)(D), Tax Notes 148 8 875-879 (August 24, 2015); co-author
Honors and Awards
Sacramento's Top Lawyers, 2017
Aaron lives in Cameron Park with his wife and their 5 children. When he isn't lawyering or attending his kids' sporting events, he enjoys backpacking, bicycling, swimming, running, and snowboarding. He is conversant in Dutch and Flemish.