13 May 2019 - 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. She serves on the Executive Committee of the Trusts and Estates Section of the California Lawyers Association, and was involved in the passing of the California Uniform Trust Decanting Act effective January 1, 2019. She is a fellow in the American College of Trust and Estate Counsel (ACTEC).
Admissions
Publications
Memberships
Talks
California, 2007
New York, 2008
Connecticut, 2008
‘A Brief Overview of the California Uniform Trust Decanting Act,’ The Daily Journal, May 1, 2019 - co-author
‘Wine Not? The New California Trust Decanting Act,’ California Trusts and Estates Quarterly, Vol. 25 Issue 1 - 2019, co-author
‘Less estate tax planning may be better for longer-living rich,’ Bloomberg Tax’s Daily Tax Report, April 24, 2019 - quoted
Committee Member, Jewish Community Foundation San Diego - Endowment Leadership Institute Committee
Fellow, American College of Trust and Estate Counsel (ACTEC)
Professional Advisor Counsel, San Diego Jewish Community Foundation, (2013 - Present)
‘A Review and Analysis of the California Trust Decanting Act,’ 39th Annual Tax & Estate Planning Forum, October 11, 2019, speaker
‘Decanting in California,’ Orange Country Estate Planning - September 24, 2019, co-presenter
‘Charitable Gifts of Real Estate,’ North County Estate Planning counsel - September 3, 2019, speaker
Education
Languages
- English
Dates
Joined
2017
Partner
2017
