Overview
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.
Toni Ann has published articles in publications such as Trusts & Estates Magazine, Bloomberg Tax, Law360, and the New York Law Journal. She regularly speaks at estate planning conferences on various topics and has been quoted in the Wall Street Journal, Forbes, and Reuters as an industry expert.
Recognitions
- 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
Community
- Fellow of the American College of Trust & Estate Counsel (ACTEC), Member of Business Planning Committee, Communications Committee, Fiduciary Administration Task Force, International Estate Planning Committee and New Fellows Steering Committee
- 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
Credentials
Education
Boston College Law School, JD, 2008
Boston College, BA, 2003
Admissions
New Jersey
New York