Jonathan Palmer is a shareholder based in the Salt Lake City office of Parsons Behle & Latimer. His practice focuses primarily on estate planning and private wealth matters, as well as complex tax and corporate transactions. 



Jonathan Palmer represents high-net-worth and ultra-high-net-worth individuals and families in sophisticated estate and tax planning matters. He also advises clients on the tax aspects of corporate acquisitions, reorganizations, fund structuring, and partnerships. Mr. Palmer works closely with many of the firm’s practice groups.

Prior to joining the firm, Mr. Palmer served as General Counsel for a privately-owned international construction company. Before that, he served as Chief Legal Officer and General Counsel for a family of privately-owned companies with lines of business in trucking, oil field services, fabrication, and real estate investment.


Served as tax counsel to Utah joint venture partner in ~$115 million qualified opportunity zone investment project located in northern California, including structuring of qualified opportunity fund and subsidiary QOZ business entity.

Advised Utah client on tax issues arising from ~$50 million combined equity investment and stock purchase by multiple private equity firms and other investors, including structuring the transaction to qualify for treatment under IRC § 1202.

Represented ultra-high-net-worth ranching family in connection with estate planning, gifting strategies, and tax-free corporate reorganization of business operations in multiple states.



Georgetown University Law Center

            LL.M. – Taxation (in progress)

Gonzaga University School of Law

            Associate Editor, Gonzaga Law Review
            Associate Editor, Gonzaga Journal of International Law
            Research Assistant
            Academic and Merit-Based Scholarship
            Judicial Intern, Hon. Royal I. Hansen, Utah Third District Court

Utah State University

            B.S. – Business Management and Human Resources

Brigham Young University-Idaho

            A.S. – Language and Letters
            Full-ride Athletic and Academic Scholarship



Board Advisor, Family-Owned Business Alliance (2020)

Member, Utah Valley Estate Planning Council (2020)

Member, MountainWest Capital Network Utah 100 Committee (2018)

Member, Idaho Business Corporation Act Revision Committee (2018)

Member, Board of Trustees, Summerfest Arts Faire (2009)






Georgetown University Law Center