Optimizing a Gift Trust and CLAT in the OBBB Era
Mr. Morrison will present on how the passage of the BBB impacts Estate Planning. Topics will include the likely changes in the estate and tax law and planning opportunities for estate attorneys and their clients.
The so called Big Beautiful Bill (BBB) is going to have immense ramifications on tax and estate planning across the country. Jonathon wrote about this a few months ago in Bloomberg and published a solution to the legislation as the lead article in the peer-reviewed Estate Planning Journal, the most esteemed tax publication in the U.S.. He has recently been invited to speak on the subject at estate planning councils across the country (NYC, Silicon Valley, Scottsdale, Los Angeles, Salt Lake City, Honolulu etc) on how wealthy clients should prepare their estates for the outcome of this far-reaching tax legislation.
Jonathon has also redirected nearly a billion dollars worth of tax dollars to charity over his career with his charitable trusts. He has published extensively on how to maximize the tax and economic benefits of the trust in Barron's, Fortune, Forbes, and made the cover of the peer-reviewed Estate Planning journal (attached) highlighting his work. Since the meeting is in November and many clients are scrambling for significant last minute income tax deductions at that time, a strong back-up presentation could be on, "How to Optimize a Charitable Trust for a Significant Last Minute Income Tax Deduction in 2025".
Bio: Jonathon graduated with distinction from Hastings Law School in San Francisco. He worked with the personal tax planning group associated with Wilson Sonsini, the “go-to” law firm in Silicon Valley which led IPOs for Apple, Google, Amazon, Tesla, and hundreds of other top tech companies. During this time, Jonathon designed and implemented estate plans for hundreds of the wealthiest individuals in the world, including founders, C-level executives, venture capitalists, and angel investors. He is licensed in both Arizona and California and is a Certified Specialist in Estate Planning, Trust and Probate Law in California.
