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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  • 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
  • ACTEC Foundation Young Leader, 2016–2018
  • Super Lawyers, Estate Planning & Probate: New York, 2017–2019
  • Chambers High Net Worth, New York: Private Wealth Law, 2022


  • American Bar Association, Real Property Trust & Estates Section: Chair of the Charitable Planning and Organizations Group, Member of the Groups and Substantive Committee
  • The American College of Trust and Estate Counsel (ACTEC): Fellow, Member of the Communications Committee and the New Fellows Steering Committee
  • New York State Bar Association, Estate and Trust Administration Committee Member


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

New York