Jenny Hill Bratt > Withers Bergman LLP > San Diego, United States > Lawyer Profile

Jenny Hill Bratt

Work Department

Trust, Estates and Charitable Planning

Position

Partner

Career

Jenny’s 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).

Memberships

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)

San Diego County Bar Association, Trusts and Estates Section and Probate Law Section

American Bar Association, Real Property, Probate and Trust Section and Tax Section

State Bar of California, Trusts and Estates Section and Tax Section

State Bar of New York

State Bar of Connecticut

Rancho Santa Fe Literary Society

Executive Committee of the Trusts and Estates Section of the California Lawyers Association Vice-Chair, Estate Planning Subcommittee (2013 – 2019)

California Trusts and Estates Quarterly Co-Editor in Chief (2017-2018)

California Trusts and Estates Quarterly Executive Editor (2016-2017)

Congregation Beth Israel of San Diego Board of Directors (2011- 2017)

Congregation Beth Israel of San Diego Executive Committee (2013 – 2015)

Congregation Beth Israel of San Diego Development Committee (2014 – 2015) – Former Chair

Anti-Defamation League Civil Rights Committee – San Diego Chapter (2014)

Anti-Defamation League Glass Leadership Program – San Diego Chapter (2012 – 2013)

American Bar Association Task Force which Submitted Comments to the IRS on Form 8939 (Allocation of Increase in Basis for Property Acquired From a Decedent), 2011

Education

University of California – San Diego, B.A., cum laude

University of San Diego School of Law, J.D.

University of San Diego School of Law, LL.M