Jonathan E. Christianson

Practices

Corporate and Securities

Tax

Education

University of the Pacific McGeorge School of Law, LL.M in Taxation, 1995

University of the Pacific McGeorge School of Law, J.D., 1991

University of California, Los Angeles, B.A. in Economics, 1987

Bar Admissions

California

Articles

Final Regs Defining ‘Real Property’ for Section 1031: IRS Gets It Right With ‘State Law Plus’

IRC Sections 121 and 1031 — Gain Exclusion and Deferral Riding Tandem

The CARES Act and Qualified Improvement Property

Section 1202 Qualified Small Business Stock Benefits Revisited

Jonathan E. Christianson

Jonathan E. Christianson

Shareholder

Jonathan’s practice focuses on tax planning for individuals and closely held businesses. He assists clients with tax planning for family wealth transfers, business entity formations, mergers and reorganizations, real estate sales and tax deferred exchanges. Jonathan also has significant experience advising clients on the formation and operation of Opportunity Zones Funds, charitable planning and involuntary transfers resulting from governmental takings, fires and other natural disasters.

Jonathan has advised clients on all aspects of tax deferred exchanges including swaps, delayed exchanges, reverse exchanges, improvement exchanges and other complex exchange structures. Before joining Boutin Jones, Jonathan served as in house counsel for a qualified 1031 exchange intermediary owned by a publicly traded company. In that capacity, Jonathan participated in the structuring of hundreds of tax deferred exchanges under Internal Revenue Code Section 1031, and taught professional continuing education classes for accountants and attorneys in California and several other states. Since joining Boutin Jones Inc., Jonathan has coauthored scholarly articles published in the Journal of Taxation on Section 1031 exchanges.

With every client, I strive to identify the client’s objectives and to prepare a plan or structure a transaction that meets those objectives while avoiding unnecessary cost or complexity.

“My practice is devoted to transactional tax planning for individuals and closely held businesses. I structure transactions involving the formation of business entities, transfers of investment assets or entire businesses. Typical transactions are motivated by the client’s estate planning goals, a desire to minimize or defer tax on the disposition of property, and business succession planning.”

I love skiing, cycling and photography, but above all, spending time with my family (especially doing one of the above!).