Belan K. Wagner

Belan Kirk Wagner is a taxation and transactional attorney, bringing counsel that navigates the intricacies of both realms with proficiency. With over 40 years of experience in business, taxation, real estate, estate planning, and controversy work, Belan has crafted a unique practice that offers a client-centric approach. This approach ensures each legal solution is as distinctive and personalized as the clients themselves, ranging from business owners and executives to individuals navigating today’s multifaceted legal system.

Belan’s practice goes beyond compliance; he creates a legal framework to safeguard his clients’ assets. He provides direct representation to clients while also serving as a resource to clients’ primary attorneys, accountants, financial advisers, and other representatives. His knowledge is an advantage, offering proactive tax planning and transactional advice that is integrated to protect and maximize financial interests. Belan is a strategic attorney dedicated to your success.


  • LL. M., Taxation, University of Miami
  • J.D., University of the Pacific, McGeorge School of Law
  • B.A., magna cum laude, University of Santa Barbara, Magna Cum Laude

Areas Of Practice

Our business and finance attorneys represent national, regional and local clients participating in significant transactions.

Fennemore boasts a large and sophisticated client-focused Mergers and Acquisitions practice.

Our real estate practice is one of the largest in the American West, including Arizona, California, Colorado and Nevada with experience in all aspects of the real estate development process, from due diligence, acquisition and finance, through land use permitting and entitlements, to leasing and sale.

Our tax attorneys are committed to helping clients proactively structure their businesses, transactions, and estate plans in the most tax-efficient manner.

Thoughtful and careful preparation of estate plan documents is key to wealth preservation and transition. Proper implementation and diligent administration are equally critical.


  • Estate and Generational Planning with Emphasis on Business Owners
  • Mergers, Acquisitions and Business Sales
  • Partnership, LLC, Corporation and Business Entities
  • Medical, Legal and Accounting Professional Entities
  • Agricultural and Ranch Law
  • Business Controversies
  • General Counsel to Private Businesses


  • Adjunct Professor Golden Gate University
  • Phi Beta Kappa
  • Member, Traynor Honor Society
  • Member, Sacramento County Bar Association
  • Member, American Bar Association
  • Member, State Bar of California
  • Former Vice Chairman, Executive Committee on Taxation for the State Bar of California
  • Member, Society of California Accountants
  • Member, Sacramento County Farm Bureau
  • Former Member and Editor, McGeorge Pacific Law Journal


  • California Certified Specialist, Taxation Law
  • Supreme Court State of California
  • U.S. Tax Court
  • U.S. District Court, Eastern District of California
  • U.S. District Court, Northern District of California
  • U.S. Court of Appeals, 7th Circuit
  • U.S. Court of Appeals, 9th Circuit