I'm not Brian, but I'll answer anyway.
Do you need rangefinder coupling?
If you don't, it's very easy and reversible, just an adapter tube with M39 on both ends and the right length, and an LTM-M adapter. Replace the M39 on one end with M42 if you have a newer, black Helios-40-2.
If you do want rangefinder coupling, you need to design a new focusing helical with either a newly-cut sloped rangefinder cam follower and a rotating barrel (the original Helios-40 barrel does not rotate), or a set of stacked helicals to transfer the movement of the 85mm lens to a the 50mm-equivalent movement of the cam follower. A fair metalworking challenge and nothing you could have done on the cheap.
Also, the Helios-40 is a big honking heavy lens. I'm not sure I'd want to lug that around on a rangefinder body, I find it a challenge already on an SLR. Mounted to the Zenit-S the combination is very top-heavy, and the Zenit-S is pretty much a rangefinder's equivalent in size and weight. You really need the heft of a SLR behind it to balance the lens for a workable combination. I use it on a F2AS and a 5D, with which it's quite ergonomic, except that it's awkward to use with the Nikon's protruding viewfinder.