Jennifer L. Campbell

Jennifer L. Campbell is a California private wealth services attorney in Holland & Knight's Century City and Newport Beach offices. Ms. Campbell focuses her practice on estate planning, administration and related tax matters. She is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization.

Ms. Campbell has represented a wide variety of clients, including entertainers, ultra-high-net-worth clients and business owners. In addition to working in the trusts and estates groups of international, regional and boutique legal firms, she has served as an assistant general counsel and the trust counsel for a national bank, as well as managing counsel for wealth management for a global financial services company. Ms. Campbell's extensive and varied experience provides her with a broad perspective and an emphasis on practicality in the matters she handles. Ms. Campbell's areas of practice include the following:

Trust and Probate Administration

Ms. Campbell's robust practice includes advising trustees and beneficiaries in the post-death administration process and ongoing administration of trusts, as well as in probate proceedings. These representations typically include legal advice related to fiduciary duties and obligations, trust interpretation, trust funding, distributions, California Prudent Investor Act, California Uniform Fiduciary Income and Principal Act and accountings and alternatives to accountings, along with classifications of a decedent's assets as separate, community and quasi-community property. Ms. Campbell also addresses fiduciary legal risks and advice to minimize and manage those risks.

Estate Planning

To create a customized estate plan, Ms. Campbell assesses each client's goals and assets. Whenever possible, she seeks to collaborate with the client's allied professionals, as estate planning and administration is a team sport. The typical estate plan includes revocable living trusts, wills, powers of attorney, advance healthcare directives (AHCDs) and funding documents such as beneficiary designations, instructions to financial services companies, instructions to insurance companies, deeds and assignments.

Lifetime Gifts

Ms. Campbell is well versed in assisting clients with making tax-efficient gifts after considering the client's goals and assets available for gifting, as well as gift tax, generation-skipping transfer tax, estate tax, income tax and, where appropriate, property tax. She works with clients to maximize the use of each client's gift and estate exemption, including finding opportunities to discount gifts of fractional interests where possible. Ms. Campbell assists with outright gifts, as well as those using trusts, such as irrevocable life insurance trusts (ILITs), charitable remainder trusts (CRTs), structuring sales to intentionally defective grantor trusts (IDITs) and spousal lifetime access trusts (SLATs). She successfully negotiates restricted gift agreements to charitable organizations and assists her clients in selecting among donor advised funds (DAFs), private foundations and public charities for charitable gift purposes.

Pre-Litigation Dispute Resolution

Ms. Campbell works with individuals and fiduciaries during the administration process to resolve disputes before litigation is necessary. She has extensive knowledge and experience in negotiating and drafting settlement agreements, as well as preparing legal pleadings and orders.

Related Tax Matters

Ms. Campbell is well versed in the preparation of estate tax returns and gift tax returns for U.S. and non-U.S. persons. She has also effectively represented fiduciaries in IRS estate tax penalty cases.

Whether in the planning process or the administration process, Ms. Campbell analyzes generation-skipping transfer tax issues and property tax issues. Further, she works with clients' accountants to ensure that income tax matters are thoughtfully addressed when determining optimal results.