Cool project! As has been mentioned before you want the front V of the frame to overlap under the other part of the frame, this will also make the attachment point to your Jeep lower. Do you know what kind of coupler you're going to use? I've done this a couple of times, and I like the Lock & Roll hitch system. I am doing a similar build myself won't mess your thread up here with those details other than try to post a quick screen shot of the front of the frame, for illustration purposes...
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You can see the overlap in front... just search utility trailers on Craigslist and you'll see a bunch of pictures, they all pretty much do the same thing- the idea is make the material do more of the work, not so much the welds. hth!