The Goralka Law Firm

Formation and current structure

John Goralka formed the firm in Sacramento on February 16, 1996. His work centers on estate planning, tax law, business matters and asset protection. The firm serves clients in Greater Sacramento and across California.

A major change took place in January 2026. Goralka joined CunninghamLegal as Senior Counsel and moved his practice to that firm's Sacramento office. He continues to serve clients as their primary point of contact while working with CunninghamLegal's wider California team.

The arrangement gives the firm's existing clients continuity with its founder. It also places Goralka within a larger group of California attorneys. Clients may meet with him in Sacramento or by Zoom.

Estate planning for families and business owners

The firm's estate planning work includes wills and trusts. These documents can address who receives property, who manages assets and who makes certain decisions during incapacity. The right set of documents depends on family circumstances, ownership interests and tax concerns.

A will generally directs the distribution of property governed by that document and names a proposed executor. A trust can hold assets under written terms and appoint a trustee to manage them. Estate plans may also require beneficiary designations and ownership records to work together with those documents.

Goralka's tax and business background has a clear connection to this work. A business owner may need an estate plan that accounts for company interests, succession plans and transfer terms. In my opinion, the overlap among these areas is one of the most useful facts about the firm's stated scope.

Advanced tax and protection planning

The site identifies advanced tax planning and asset protection as practice areas. Tax planning may involve the timing, form and ownership of transfers. Asset protection planning may examine how a client holds property and how lawful planning tools affect exposure to future claims.

The firm also lists Medi-Cal protection planning. This area can involve eligibility rules, asset ownership and planning for long-term care. Families often need to review financial records, property interests and existing estate documents before choosing a course of action.

Trust administration and probate

The firm's site reports that it has helped more than 3,000 families administer trusts after a death or illness. That is a concrete statement about the volume of trust administration work described by the firm. It also gives readers a useful measure of the firm's experience with events that put estate documents into operation.

Trust administration commonly begins when a successor trustee accepts responsibility under the trust. The trustee may need to identify assets, obtain valuations, review debts and communicate with beneficiaries. Tax returns, accountings and distribution records can also become part of the file.

Probate follows a court process. A personal representative petitions the court, gives required notice, gathers estate property and addresses valid claims. The court supervises key steps and approves the final distribution when the estate is ready to close.

Illness and incapacity

Administration after illness raises a different set of questions. A successor trustee may take over trust management if the governing document and the facts permit that change. Powers of attorney and health care documents may also guide who can act for the person.

These matters call for close reading of the signed documents. Banks, title records and beneficiary forms may affect which person has authority over each asset. Clear records can help trustees and family members understand their separate roles.

Tax, business and exit planning

The firm lists taxation, business planning, transactions and exit planning among its practices. These fields often meet when an owner prepares to transfer or sell a company. Entity documents, tax treatment and the owner's estate plan may each affect the result.

Business planning can cover ownership structure, governance and agreements among owners. Transaction work may require contracts, records of approval and careful treatment of payment terms. The exact documents depend on the entity and the deal.

Exit planning focuses on how an owner expects to leave the business. A transfer may involve family members, co-owners or an outside buyer. Planning may address valuation, control, payment structure and the tax effects of the chosen path.

Tax issues within connected matters

Tax questions can arise in estate planning, trust administration and business transactions. They may involve income, gifts, estates or the basis of transferred assets. The timing and legal form of a transaction can change the tax analysis.

Goralka is certified by the State Bar of California's Board of Legal Specialization in taxation law. He also holds certification in estate planning, trust and probate law. These are specific State Bar credentials tied to the main fields named on the firm's site.

John Goralka's role

Goralka founded the firm and is the only attorney identified in the supplied site material. His stated practice covers business law, asset protection, tax law and estate planning. That range tracks the firm's published service areas.

His certifications connect two fields that often affect the same client decisions. Estate documents can carry tax consequences, while business transfers can affect an owner's estate. As a reviewer, the value lies in the direct match between his stated credentials and the work the firm describes.

Goralka's January 2026 move changed the setting in which he provides those services. The site states that he continues to meet with clients and remains their primary contact. CunninghamLegal's broader California team now supports that ongoing work.

What the published record establishes

The site supplies a specific formation date, a named founder and a defined set of practice areas. It also identifies two State Bar certifications and explains Goralka's current Senior Counsel role. Those details give prospective clients concrete points to check against their legal needs.

The firm has a long Sacramento history that began in 1996. Its published work covers estate documents, administration after death or illness, tax planning, business matters, exit planning, asset protection and Medi-Cal planning. The site also states that its service area includes Greater Sacramento and clients throughout California.

The current record ends with a clear statement about continuity. Goralka remains the primary point of contact for clients while working with CunninghamLegal's California team.