22 January 2018 - Article
Jenny Hill Bratt
Partner | San Diego, Rancho Santa Fe
Jenny is a partner in the private client and tax team.
Her practice is focused on US and international estate and income tax planning, trusts and estates administration, family and closely held business planning and charitable planning and exempt organizations.
She advises US individuals who own foreign assets on the manner in which such assets should be structured as well as their US tax compliance obligations. She routinely employs transfer tax mitigation techniques such as intentionally defective grantor trusts, grantor retained annuity trusts, irrevocable life insurance trusts, and family limited partnerships, among others.
Jenny regularly advises clients with the creation and administration of closely-held family businesses, from choice of entity issues, to the design and implementation of limited partnerships and limited liability companies, structuring tax-efficient wealth transfers and addressing income tax solutions arising from investments and operating businesses.
She also advises clients in planning and implementing charitable gifts including structuring such gifts through charitable remainder trusts and charitable lead trusts. She can also assist clients with the formation of private foundations and private operating foundations and advise such clients on issues that arise in the administration of such entities.
Jenny is certified as a specialist in estate planning, trust, and probate law by the State Bar of California Board of Legal Specialization.
Admissions
Publications
Memberships
Talks
California, 2007
New York, 2008
Connecticut, 2008
‘How the new federal and New York estate tax exemption could affect your estate plan,’ Withers article, January 2018, co-author
‘How the new federal and Connecticut estate and gift tax exemption could affect your estate plan,’ Withers article, January 2018 - co-author
‘How donors, advisors, and grantees of donor advised funds may be impacted by a recent IRS notice,’ Withersworldwide.com, January 19, 2018 - co-author
Fellow, American College of Trust and Estate Counsel (ACTEC)
Executive Committee, Trusts and Estates Section of the State Bar of California (Vice-Chair, Estate Planning Subcommittee) (2013 – 2019)
Co-Editor in Chief of the California Trusts and Estates Quarterly (2017-2018)
‘Decanting in California,’ Probate Attorneys of San Diego - February 28, 2019, speaker
‘The New California Legislation on Decanting,’ North County Estate Planning Council - February 5, 2019, speaker
‘Wine Not? California’s New Decanting Act,’ First American Trust - February 5, 2019, speaker
Education
Languages
- English
Dates
Joined
2017
Partner
2017
