Minna C. Yang

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.


  • J.D., Lincoln Law School
  • M.S., Taxation, Golden Gate University, San Francisco
  • B.S., California State University, Sacramento

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.


  • Co-Author, “Corporate Transparency Act,” Firm Newsletter, January 19, 2024
  • Co-Author, “Musings on Implications of the Repeal of the Technical Termination Provisions Under IRC 708 for 1031 Exchanges,” Firm Newsletter, June 17, 2019
  • Presenter, “Partnership Allocation Rules – Impact of Recent Regulations,” November 15, 2017
  • Presenter, Honey, I Forgot About the Income Tax!” Firm Presentation, February 25, 2016


  • Member, California Society of Certified Public Accountants
  • Member, American Institute of Certified Public Accountants
  • Member, Tax and Business Sections, Sacramento County Bar Association
  • Member, Tax Section, State Bar of California
  • Member, Adjunct Instructor, Golden Gate University, 2003-2005


  • California
  • U.S. Tax Court
  • Certified Public Accountant