Jonathan Herlands advises individuals and families on trusts and estates matters, with a focus on estate planning and administration. His practice involves developing and implementing thoughtful planning approaches that address fiduciary responsibilities, wealth transfer goals, and tax requirements under federal and state law.
For over 45 years, Jonathan has represented high net worth individuals and families across a broad range of industries, including business, entertainment, sports, the arts, sciences, and professional fields. He works closely with clients to develop solutions that address asset preservation and intergenerational wealth transfer. Jonathan emphasizes a client-centered approach, integrating each client’s articulated desires with planning and administration to achieve both optimal tax and interpersonal objectives.
In his practice, Jonathan utilizes sophisticated individual and intergenerational planning, including lifetime trusts such as marital and generation-skipping transfer trusts, as well as life insurance and residence trusts, many types of which are “defective grantor trusts” to optimize income tax and estate tax savings. Jonathan also represents executors and trustees in administering complex estates and trusts, including the discounted valuation of assets, preparation of estate tax returns and gift tax returns, representation of fiduciaries in audit proceedings, and preparation of accountings for the fiduciaries’ discharge and release from liability.
In addition to his legal practice, Jonathan lectures extensively on estate planning and administration topics. He has also served as the director or trustee of numerous charitable foundations.
