Sandra E Portney is an attorney at Warner Angle Hallam Jackson & Formanek PLC. Her primary focus is advising clients in the areas of business formation, structural and tax planning, asset and equity purchases and sales, real estate transactions including sales and purchases of commercial properties and vacant land and retail, industrial and ground leases, contract drafting and review, preparation of operating agreements and shareholder agreements, obtaining tax exempt status for charitable organizations and other business entities, disputes between principals, and commercial disputes. Ms. Portney also has significant experience representing individuals and business owners in developing their estate and succession plans including business exit strategies, revocable and irrevocable trusts, irrevocable life insurance trusts, family limited partnerships and limited liability companies, and other tax planning and asset protection strategies. She earned her B.S. degree in finance from Arizona State University and her J.D. degree from Arizona State University College of Law. Ms. Portney is licensed to practice law in Arizona and California.