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).

Secretary Collette Kerr

Admissions

Publications

Memberships

Talks

California, 2007

New York, 2008

Connecticut, 2008

‘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

American College of Trust and Estate Counsel (ACTEC) Fellow

Jewish Community Foundation San Diego - Endowment Leadership Institute Committee

San Diego Jewish Community Foundation Professional Advisor Counsel (2013 - Present)

‘To Decant or Not to Decant,’ Orange County Bar Association – March 11, 2020, co-presenter

‘Decanting Trusts: How to Make it Work,’ ALI CLE audio webcast - January 29, 2020

‘To Decant or Not to Decant,’ San Francisco Estate Planning Council - January 22, 2020, co-presenter

Education


Languages


  • English

Dates


Joined

2017
Partner

2017

Recognition


San Diego

101 West Broadway,

Suite 1000,

CA 92101

View Office

Rancho Santa Fe

6050 El Tordo,

PO Box 2329,

CA 92067

View Office

Meet the team