John M. Goralka

John M. Goralka


Goralka Law Firm, PC

Recognized since 2020

Sacramento, California

Practice Areas

Tax Law

Trusts and Estates

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The Goralka Law Firm, P.C. works with successful families and business owners to minimize income and estate tax, better protect assets and to transition legacies and family values to the next generation.

Location
  • 4470 Duckhorn Drive
    Sacramento, CA 95834
Education
  • California State University Sacramento, B.S. Accounting

Recognized in The Best Lawyers in America® 2025 for work in:
  • Tax Law
  • Trusts and Estates

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Don’t Throw Away a $12.06M Estate Tax Exemption by Accident


Don’t Throw Away a $12.06M Estate Tax Exemption by Accident

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Is Your Estate Plan Truly Complete?


Is Your Estate Plan Truly Complete?

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6 Estate Planning Tips for Those Approaching Death


6 Estate Planning Tips for Those Approaching Death

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Estate Tax Repeal? Perhaps Not in California!


Estate Tax Repeal? Perhaps Not in California!

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Digital Assets Need to Be a Part of Your Estate Plan


Digital Assets Need to Be a Part of Your Estate Plan

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Philip Seymour Hoffman’s $12 Million Estate Planning Mistake


Philip Seymour Hoffman’s $12 Million Estate Planning Mistake

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How Trump's Presidency Could Affect Your Estate Plan


How Trump's Presidency Could Affect Your Estate Plan

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A Tale of Two Celebrity Marriages and One Prenuptial Agreement


A Tale of Two Celebrity Marriages and One Prenuptial Agreement

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3 Key Takeaways from Prince's Estate-Planning Mistakes


3 Key Takeaways from Prince's Estate-Planning Mistakes

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How You Can Reduce Capital Gains Taxes with a Two-Year Sale Strategy


How You Can Reduce Capital Gains Taxes with a Two-Year Sale Strategy

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Is Your Company Ready for the New Partnership Tax Audit Rules?


Is Your Company Ready for the New Partnership Tax Audit Rules?

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How to Get Your Estate Plan Done While Under Coronavirus Quarantine


How to Get Your Estate Plan Done While Under Coronavirus Quarantine

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Coronavirus Crisis Brings Estate Tax Opportunity


Coronavirus Crisis Brings Estate Tax Opportunity

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Britney Spears’ Sad Song … Warning: This Could Happen to You


Britney Spears’ Sad Song … Warning: This Could Happen to You

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On National Chocolate Chip Cookie Day, a Lesson in Life from Mrs. Fields


On National Chocolate Chip Cookie Day, a Lesson in Life from Mrs. Fields

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What a Beneficiary Controlled Trust Can Do to Protect Your Legacy After You Are Gone


What a Beneficiary Controlled Trust Can Do to Protect Your Legacy After You Are Gone

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This Valentine’s Day – Think … Trust Income Tax Savings!


This Valentine’s Day – Think … Trust Income Tax Savings!

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What If Johnny Depp and Amber Heard Had a Premarital Agreement?


by John M. Goralka

Oh, the gritty details we’re learning from the latest court battle between Johnny Depp and Amber Heard. This unfortunate airing of dirty laundry may have been avoided with a prenup. Should you think about getting one yourself?

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Family Owned and Operated


by David W. Holaday and John M. Goralka

In the era of sweeping tax reform, family businesses, particularly agricultural business, face many environmental and governmental risks. Outlined below are strategies to ensure family business survival in the face of these threats.

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Don’t Throw Away a $12.06M Estate Tax Exemption by Accident


Many married couples fall into the “portability trap.” They fail to file an IRS form after one spouse dies and accidentally forfeit a massive federal estate tax exemption.

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How to Use Your Estate Plan to Save on Taxes While You’re Still Alive!


Upstream basis planning is a trust strategy that can save wealthy people on their capital gains taxes and income taxes associated with highly appreciated assets.

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How to Use the Legal Cloak of Invisibility to Protect Your Assets


In an increasingly public world where very little info is private, you can protect yourself by employing an anonymous trust or anonymous LLC.

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Prepare for 2026 Estate Planning With SPATs, SLATs and DAPTs


he estate tax exemption is set to drop significantly in 2026, but these alternative tongue-twisting tax-savvy trusts could help.

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Five Estate Planning Lessons We Can Learn From Elvis’ Mistakes


Elvis’ estate planning failures certainly adversely affected the life of his daughter, Lisa Marie, and have carried over into issues with her estate.

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Comparing Estate Planning: ‘Leave It to Beaver’ vs. ‘Modern Family’


The modern blended family has far more needs when it comes to estate planning than a traditional family. Here are some challenges, tips and solutions.

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Lessons to Be Learned from Kevin Costner’s Premarital Agreement


What’s a premarital agreement, how does it work, and what does Costner’s wife, Christine Baumgartner, stand to lose if she challenges theirs?

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Why Are the Notes Found in Aretha Franklin’s Couch a Valid Will?


The late Queen of Soul’s discovered notes had to meet certain Michigan requirements to be considered a valid will. The outcome might have been different in other states.

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Why Small Business Owners Should Review Their Buy-Sell Agreements


A recent tax case has highlighted the need for businesses using a similar succession planning arrangement to look at theirs.

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A Tax Planning Cautionary Tale: Timing and Formalities Are Critical


A business owner learned the hard way (and at great cost) not to dawdle or cut corners when it comes to tax plans involving the sale of a business.

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Would You Benefit From a Split Interest Income Trust?


If you have a high income, are selling appreciated assets or won the lottery, a split interest income trust could be a boon to you and a designated charity

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Taming the Sunset – Are You Ready for a Reduction in the Estate Tax Exclusion?


We discuss the impending loss of approximately one-half (1/2) of the existing $13.61 million estate tax deduction.

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The Business Climate in California Is Golden


by John M. Goralka and John M. Goralka

California's robust economy and infrastructure support thriving businesses and legal communities, bolstering massive strides in innovation and technology.

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Another Celebrity Horror Story in the Making: Lessons from Anne Heche’s Estate


Heche is now added to the long list of well-known celebrities—including Michael Jackson, Larry King, The Artist Formerly Known as Prince and many more—who have failed to properly do estate planning.

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