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Pedigree & Track Record

Not an Experiment.
A Decade of Results.

The OCLAT is the most rigorously documented charitable trust strategy in active use — backed by institutional validation, zero known audits*, and $1B+ in committed capital.

0
OCLATs funded and executed
And counting
0
In charitable contributions committed
Irrevocable
0
Known IRS audits across a decade*
Zero audits*
0
From engagement to executed trust
One-time fee
Featured In
National Press & Publications
01
Peer-Reviewed Feature — Estate Planning Journal
Thomson Reuters · Published twice as peer-reviewed feature
02
Best Lawyers in America®
Recognized 2022, 2023, 2024, 2025 — continuous designation
03
AzBusiness Leaders — Tax Law
Named top tax law leader in Arizona, 2023 & 2024
04
500+ Advanced Estate Transactions
Silicon Valley & Phoenix — top tech company families
Key Milestones
A Decade of Innovation
2006–2015
Silicon Valley Practice
Jonathon practices with top tax planning group associated with Wilson Sonsini — advising families behind Apple, Google, Amazon, Tesla.
2015
OCLAT Strategy Developed
The Optimized CLAT is engineered — the back-loaded, zeroed-out structure that maximizes both deduction and family remainder.
2017
Estate Planning Journal Peer-Reviewed Feature
Thomson Reuters publishes the OCLAT as a peer-reviewed feature — the first of two peer-reviewed features in the leading estate planning publication.
2020
100th OCLAT Funded
Milestone reached: 100 trusts funded with zero known IRS audit challenges.* $200M+ in charitable commitments.
2022
Best Lawyers in America® Designation
First of four consecutive years of recognition. Also named AzBusiness Leader in Tax Law.
2024
CASE 2024 Standards Update
New reporting standards confirm that OCLAT full present value counts as NGC in year one — validating the strategy for gift officers nationwide.
2026
250+ OCLATs · $1B+ Committed
The OCLAT is now the most executed charitable lead trust strategy in the country, with zero known IRS challenges.
Jonathon M. Morrison, Esq.
Jonathon M. Morrison
Senior Partner · Frazer Ryan Goldberg & Arnold, LLP · Tax & Family Wealth
OCLAT Developer Optimized Gift Trust (OGT) QSBS Marital Multiplier Trust Best Lawyers 2022–present AzBusiness Leaders 2023–2024
Nearly 20 years practicing with the top tax and estate planning firms in Silicon Valley and Phoenix. Directly involved in more than 500 major advanced estate planning transactions. Developer of the Optimized CLAT — the strategy that made sophisticated charitable trust planning accessible to high-income families for the first time.
424.335.7945
Zero*
Known IRS audits in a decade of OCLAT implementations
100%
Of OCLATs handled directly by the developer — no handoffs
2 Calls
Two calls over two weeks — from engagement to fully executed, irrevocable trust