Toni Ann Kruse - McDermott Will & Emery


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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  • The Best Lawyers in America, Trusts and Estates, New York, 2024
  • Chambers High Net Worth, New York: Private Wealth Law, 2022–2023
  • 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


  • 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


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

New Jersey
New York