Toni Ann Kruse | People | McDermott Will & Emery

Überblick


Toni Ann Kruse has a broad-based estate and wealth transfer planning practice in New York. She advises ultra-high net worth individuals and families on estate, gift and generation-skipping transfer tax issues, trust and estate administration, state fiduciary income tax planning, and charitable gifting, as well as contested trust and estate matters. She has significant experience working with multinational clients on structuring efficient ways to benefit US persons as well as inbound and outbound planning opportunities. Toni Ann regularly works with family companies, advising on governance and succession issues between generations; drafts and administers complex estate plans; implements leveraged lifetime wealth transfer techniques; and counsels fiduciaries in complex trust and estate administration matters, often involving various asset classes across several jurisdictions.

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Auszeichnungen


  • Best Lawyers in America, Trusts and Estates, New York, 2024–2025
  • Chambers High Net Worth, New York: Private Wealth Law, 2022–2024
  • Super Lawyers, Estate Planning & Probate: New York, 2017–2019
  • ACTEC Foundation Young Leader, 2016–2018
  • American Bar Association, one of five attorneys selected to serve as a Trust and Estates Fellow for the Real Property, Trust and Estate Section for 2014–2016

Mitgliedschaften


  • Fellow of the American College of Trust & Estate Counsel (ACTEC):
    • Business Planning Committee, member
    • Communications Committee, member
    • FATF Task Force, member
    • Fiduciary Administration Committee, member
  • American Bar Association, Real Property Trust & Estates Section, Member of the Leadership/Mentoring Task Force
  • New York State Bar Association, Member of the Estate & Trust Administration Committee
  • Chair of the New York office’s Pro Bono & Community Service Committee and Leader within the Firm’s Gender Diversity Committee

Qualifikation


Education
Boston College Law School, JD, 2008
Boston College, BA, 2003

Admissions
New Jersey
New York

Toni Ann Kruse

Trusts & Estates Magazine / January 25, 2019

Constitutional Challenges to State Income Taxation of Trusts

The Private Wealth & Private Client Review / September 2018

The Foreign Account Tax Compliance Act

American Bar Association Section on Real Property, Trust & Estate Law / December 9, 2015

Comments on Proposed Treasury Regulations Section 1.170A-13(f)(18) (IRS REG-138344-13)

A Guide to International Estate Planning, Second Edition / January 2014

Current Rules for the United States Income and Transfer Taxation of Nonresident ...

Orlando, Florida / Externe Vorträge / January 13, 2022

56th Annual Heckerling Institute on Estate Planning

Webinar / Externe Vorträge / October 7, 2021

17th Annual Jerry A. Kasner Estate Planning Symposium

Virtual Event / Externe Vorträge / August 13, 2021

Basics of Estate and Trust Administration: Skills Training for Estate Planners

Webinar / McDermott Event / October 16, 2020

Private Client Virtual Forum | Cutting Through the Chaos

Webinar / Externe Vorträge / July 31, 2020

47th Annual Midwest-Midsouth Estate Planning Institute

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New York / Trusts & Estates / December 28, 2024

Important Developments to Watch for in 2025

Chicago / Auszeichnungen und Rankings / July 22, 2024

McDermott Recognized as a Global Market Leader in Chambers High Net Worth 2024

New York / Wealth and Law / June 21, 2024

Basics of Qualified Personal Residence Trusts

New York / Tribune Content Agency / March 8, 2023

The Savings Game: State Estate Taxes and Inheritance Taxes

New York / The Wall Street Journal / November 22, 2023

The Estate Taxes Catching Americans by Surprise

Wall Street Journal / May 2, 2023

The Confusing Fallout of Dying Without a Will

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