JennyHill
Bratt

Partner
LINKEDIN
Jenny Bratt

Overview

Jenny Hill Bratt advises ultra-high-net-worth individuals and families on sophisticated U.S. and international estate, gift and income tax planning, family business succession and charitable giving. 

With nearly 20 years of experience and an LL.M. in taxation, Jenny combines technical depth with sensitivity, helping clients navigate delicate personal and financial relationships with clarity and confidence. 

A fellow of the American College of Trust and Estate Counsel (ACTEC), an academician of the International Academy of Trust & Estate Law and certified as a specialist in estate planning, trust and probate law by the State Bar of California Board of Legal Specialization, Jenny has created numerous estate plans tailored to clients’ unique circumstances. Her approach emphasizes tax efficiency and foresight to preserve relationships and avoid disputes before they arise. 

Jenny’s practice bridges domestic and international estate planning, combining deep knowledge of U.S. tax law with a global perspective. She counsels clients on structuring assets, businesses and trusts to achieve tax efficiency and family continuity across jurisdictions and frequently assists non-U.S. individuals with U.S. connections on pre-immigration and cross-border planning to reduce tax exposure and simplify administration. 

Clients also rely on Jenny for advice on planning and implementing charitable gifts. She assists with the formation of charitable structures and advising on maintenance and compliance. 

In addition to preparing comprehensive estate plans, Jenny has significant experience guiding clients through estate and trust administrations, ensuring that fiduciary responsibilities are met and assets are distributed efficiently. She also prepares federal gift and estate tax returns, helping clients navigate complex tax requirements and optimize their planning strategies. For owners of closely held businesses, Jenny provides tailored business succession planning, facilitating smooth transitions and preserving family legacies. Her multifaceted practice allows her to deliver thoughtful and strategic solutions for individuals, families and business owners alike. 

Jenny served on the executive committee of the Trusts and Estates Section of the California Lawyers Association and helped pass the California Uniform Trust Decanting Act, effective January 1, 2019. 

Outside the office, Jenny enjoys traveling and exploring new places with her family. 


Credentials
Education

LL.M., University of San Diego, School of Law, 2006

J.D., University of San Diego, School of Law, 2005

B.A., University of California, San Diego, 2003, cum laude 

Admissions

California 

New York

Connecticut

Honors
  • San Diego Super Lawyer, Super Lawyers, 2025
  • Private Wealth Law – Southern California, Chambers High Net Worth, 2024-2025
  • Woman of Influence in Law, San Diego Business Journal, 2025
  • Private Client Global Elite "Ones to Watch," Legal Week, 2019-2023
  • Best Lawyers, 2020-2022
Jenny Bratt HNW Chambers 2024
Memberships

The International Academy of Estate and Trust Law

American College of Trust and Estate Counsel (ACTEC) Fellow 

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

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

State Bar of New York 

State Bar of Connecticut 

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 

Thought Leadership

Speaker, "Duties of Loyalty and Confidentiality in the Context of Succession Planning," The International Academy of Estate and Trust Law, May 19, 2025

Speaker, "Contested Nonprobate Transfers: When the Estate Plan Trumps," San Mateo County Bar Association, May 15, 2025

Speaker, “2024 Year in Review: Annual Update on Trust & Estate Law,” Professional Fiduciary Association of California, March 12, 2025

Co-Author, “Tax Alert,” California Lawyer's Association's California Trusts and Estates Quarterly, Volume 31, Issue 3, 2025

Co-Author, “Tax Alert,” California Lawyer's Association's California Trusts and Estates Quarterly, Volume 31, Issue 2, 2025

Co-Author, “Tax Alert,” California Lawyer's Association's California Trusts and Estates Quarterly, Volume 31, Issue 1, 2025

Co-Author, “Tax Alert,” California Lawyer's Association's California Trusts and Estates Quarterly, Volume 30, Issue 4, 2024

Speaker, "CTA Compliance for Trusts and Estates," July 25, 2024

Co-presenter, "Navigating Aging with Confidence," San Diego Financial Planners Association, June 8, 2024

Co-presenter, "Trust Protectors," Professional Fiduciary Association of California Annual Conference, May 17, 2024

Co-presenter, "How to Have Conversations with Your Clients on Philanthropy and Charitable Giving," North County Estate Planning Council, April 1, 2024

Co-presenter, "Updates in the Law," US Bank Trust Officers, March 18, 2024

Speaker, “Trust Protectors: Guardians of the (Trust) Galaxy,” San Diego Estate Planning Council, January 16, 2024

Co-presenter, "What Planners and Litigators Need to Know for 2024," San Diego County Bar Association, Trusts and Estates Section, January 9, 2024

Speaker, “2023 Annual Update on New Cases and Legislation (Trusts and Estates),” San Diego County Bar Association, January 8, 2024

Speaker, “What Planners and Litigators Need to Know for 2024,” North County Estate Planning Council, January 2, 2024

Co-Presenter, "EB4 Guardians of The (Trust) Galaxy: Trust Protectors Defined, Explained and Explored," Professional Fiduciary Association of California (PFAC), June 2, 2023

Co-Presenter, "Trust Protectors," Independent Trustee Alliance (ITA) Annual Conference, May 11, 2023

Co-Presenter, "Trust Protectors," California Lawyers Association, April 4, 2023

Co-Presenter, "Trust Protectors," Professional Fiduciary Association of California (PFAC) , January 11, 2023

Co-Presenter, "Charitable Planning," North County Estate Planning Council, December 6, 2022

Co-Presenter, "Taxes, Trusts and Tenders: What you need to know about your money to prepare for liquidity," TechGC Global Summit, November 4, 2021

Co-Presenter, "Qualified Small Business Stock," The American College of Trust and Estate Counsel (ACTEC) Virtual Fall Meeting, October 9, 2021

Co-Presenter, "' Checklist 2020: Planning for any outcome," Withersworldwide webinar, October 6, 2020

Co-Presenter, "Looking Ahead: The power of Private Placement Life Insurance (PPLI)," Withersworldwide webinar, June 29, 2020

Co-Presenter, " 'Looking Ahead: Top 5 estate planning techniques during these uncertain times," Withersworldwide webinar, June 15, 2020

Co-Presenter, "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

Co-Presenter, "To Decant or Not to Decant," San Francisco Estate Planning Council, January 22, 2020

Co-Presenter, "To Decant or Not to Decant," USC Trust and Estate Conference, Los Angeles, California, November 22, 2019

Co-Presenter, "A Review and Analysis of the California Trust Decanting Act," 39th Annual Tax & Estate Planning Forum, San Diego, October 11, 2019

Co-Presenter, "Decanting in California," Orange Country Estate Planning Council, September 24, 2019

Co-Presenter, "Charitable Gifts of Real Estate," North County Estate Planning Council, September 3, 2019

Co-Presenter, "Decanting in California," North County Bar Association, August 14, 2019

Co-Presenter, "New California Uniform Decanting Act," STEP San Diego, April 16, 2019

Co-Presenter, "Decanting in California," Probate Attorneys of San Diego, February 28, 2019

Co-Presenter, "The New California Legislation on Decanting," North County Estate Planning Council, February 5, 2019

Co-Presenter, "Wine Not? California's New Decanting Act," First American Trust, February 5, 2019 and January 31, 2019