345 Park Avenue
New York, NY
Jonathan Rikoon practices in the areas of trust and estate planning, administration and litigation. He engages in sophisticated estate and tax planning for wealthy individuals and families, preparation of wills and trusts and the administration of trusts and estates. He helps to establish various tax-efficient multi-tier family, business and investment vehicles, such as partnerships, limited liability companies and closely held corporations with trust ownership, and he structures third-party business transactions to facilitate tax and estate planning. Mr. Rikoon has pioneered the development of estate planning techniques customized for private equity fund principals and hedge fund managers, and he has written and presented on that topic for the NYU Institute on Federal Taxation and the University of Miami Heckerling Institute on Estate Planning.
Mr. Rikoon’s practice also includes negotiation and resolution of family business and trust disputes, as well as Surrogate’s Court and tax litigation. His writings have appeared in a number of journals, and he has lectured for the Practising Law Institute, the American Corporate Counsel Association, the American College of Trust and Estate Counsel, the New York State, City and County bar associations and other groups.
In 2008, Mr. Rikoon was nominated by the Senate and appointed by the President to serve as a member of the U.S. Commission for the Preservation of America's Heritage Abroad. He was appointed in 2009 to the New York EPTL-SCPA Legislative Advisory Committee as a liaison to the New York City Bar Association. In 2011 Mr. Rikoon was appointed a member of the Surrogate’s Court Advisory Committee to the Chief Administrative Judge of the State of New York. As an active member of several committees of the Association of the Bar of the City of New York and the New York State Bar Association, he has drafted several items of proposed and enacted New York legislation.
Prior Work Experience
Prior to joining Loeb & Loeb LLP Mr. Rikoon was chair of the Trusts and Estates Department at Debevoise & Plimpton LLP.
- Moderator and Speaker, Estate Planning for Private Equity and Hedge Fund Principals (November 15, 2013)
- Co-author, "Quiet Trusts and Great Expectations", New York Law Journal (September 17, 2012)
- Speaker, Standards of Practice - The Factual Basis for Tax Opinions and Tax and Estate Planning (April 27, 2012)
- Author, “Stocker and Rikoon on Drawing Wills and Trusts”, Practising Law Institute (1990-2012 editions)
- Speaker, Estate Planning for Private Equity Professionals and LGBT Families (October 06, 2011)
- Moderator and Speaker, To Be or Not to Be: The Convergence of Halacha, Law and Medicine in Matters of Death and Dying (March 30, 2011)
- Author and Speaker, Chapter 7, Estate Planning and Wealth Transfer Opportunities with Carried Interests in Private Equity Funds and Hedge Funds, 43rd Heckerling Institute on Estate Planning, University of Miami (2009)
- Co-author, "How Big a Relief Is Roski", Trusts & Estates (August 2007)
Quiet Trusts Popular Amid Gifting Boom
By Arden Dale, The Wall Street Journal
Joining Church and Estate
By Rachel Emma Silverman, The Wall Street Journal
Romney Retirement Plan Swells
By Mark Maremont, The Wall Street Journal
Carry On, My Son
By David Snow, PE Manager
- Fellow, The American College of Trust and Estate Counsel (Business Planning Committee)
- Member, Association of the Bar of the City of New York (Committee on Estate and Gift Taxation, 1993-1996; Committee on Trusts, Estates and Surrogate’s Courts, 1996-1999, 2007-2010 and 2012-present)
- Member, New York State Bar Association (Trusts and Estates Section, Executive Committee, 2003-present; First District Representative, 2007-2010; Committee on Estate Litigation member, 1992-present, chair, 2004-2006; Committee on Taxation, vice chair, 2011-present)
- Member, International Bar Association (Individual Tax and Estate Planning, Wills, Trusts, and Succession Committee, 2005-present)
- Named in Chambers USA, America's Leading Lawyers for Business, in Nationwide Wealth Management: Eastern Region, (2009-2013)
- Named "New York Super Lawyer" in Estate Planning & Probate by Thomson Reuters (2006-2012 editions); named "New York Super Lawyer" in Estate Planning & Probate and Estate & Trust Litigation by Thomson Reuters (2013 edition)
- Named one of "The 100 Top Attorneys" in Trusts and Estates, Worth magazine (2005, 2007 and 2008)
- Highest "AV Preeminent (5 out of 5)" Professional Rating, Martindale-Hubbell Law Directory (1992-2013)
- Named "Best Lawyer" in Trusts & Estates Litigation and Trusts and Estates (2014)